IRS Notice CP88: Refund Held — Delinquent Return

IRS CP88 通知是什么意思？

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.

您为什么会收到 CP88？

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

如何回应 CP88 通知

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.

如果忽视会发生什么？

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

常见解决方式

• File the delinquent return
• Contact the IRS

相关的 IRS 通知

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