IRS Notice CP63: Refund Held — Unfiled Returns

What does an IRS CP63 notice mean?

A CP63 notifies you that the IRS is holding your current refund because its records show you have not filed one or more required returns for prior years. The IRS withholds the refund until the missing returns are filed or the filing requirement is resolved.

Why did you receive a CP63?

The IRS's records indicate a gap in your filing history, so it is holding the refund as leverage to bring you into compliance.

How to respond to a CP63 notice

File the missing returns as soon as possible; once they are processed and any resulting balances are addressed, the IRS can release your held refund. If you actually filed the returns in question, contact the IRS with proof of filing. If you were not required to file, explain why.

What happens if you ignore it?

Your refund stays frozen, and unfiled returns can lead to Substitute for Return assessments, penalties, and collection on any tax the IRS computes.

Common resolutions

• File the missing returns
• Contact the IRS if returns were filed

Related IRS notices

• CP88 — Refund Held — Delinquent Return
• CP59 — Unfiled Return Inquiry
• CP516 — Unfiled Tax Return — Request to File
• CP518 — Final Notice — Unfiled Return