IRS Notice CP88: Refund Held — Delinquent Return

What does an IRS CP88 notice mean?

A CP88 tells you the IRS is holding your refund because you have a delinquent (unfiled) return for another tax period. The IRS freezes the refund until you file the missing return or resolve the filing requirement.

Why did you receive a CP88?

The IRS's records show a return is missing for a prior year, so it is holding your current refund pending compliance.

How to respond to a CP88 notice

File the delinquent return promptly. Once processed, the IRS can release the held refund, applying it first to any balance the late return creates. If you already filed the return, send proof; if you had no filing obligation, explain why to the IRS.

What happens if you ignore it?

Your refund remains frozen indefinitely, and the unfiled return can trigger a Substitute for Return, penalties, and collection on any assessed tax.

Common resolutions

• File the delinquent return
• Contact the IRS

Related IRS notices

• CP63 — Refund Held — Unfiled Returns
• CP59 — Unfiled Return Inquiry
• CP518 — Final Notice — Unfiled Return