MISSION-CRITICAL FUNCTIONS UPDATE BY THE IRS:
Filed a Tax Return in 2022 (updated October 3, 2023)
We’ve processed all paper and electronic individual returns received prior to September2023, and we’re opening mail within normal time frames. This means we’ve processed all returns we’ve received for tax year 2021 or earlier if those returns had no errors or didn’t require further review.
As of September 23, 2023, we had 842,000 unprocessed individual returns. These include tax years 2022 and 2021 returns that need review or correction and late filed prior year returns. Of these, 800,000 returns require error correction or other special handling, and 42,000 are paper returns waiting to be reviewed and processed. This work doesn’t typically require us to correspond with taxpayers, but it does require special handling by an IRS employee, so in these instances it’s taking the IRS more than 21 days to issue any related refund.
How long you may have to wait: For returns received in the current year, we process individual tax returns for which refunds are due first. Tax returns reflecting tax owed are processed last, but if a payment is mailed with the tax return, the payment is separated upon receipt and deposited to ensure the taxpayer account is credited for the payment. We continue to process tax returns that need to be manually reviewed due to errors in the order received.
As the return is processed, whether it was filed electronically or on paper, it may be delayed because it has a mistake, is missing information, or there is suspicious activity referred by banks. If we can fix it without contacting you, we will. If we need more information or need you to verify you sent the tax return, we’ll send you a letter. The resolution of these issues could take more than 120 days depending on how quickly and accurately you respond, and how quickly we can complete the processing of your return. The Where's My Refund? tool and our phone representatives may not be able to provide you with a specific refund date. Taxpayers are encouraged to check Tax Season Refund Frequently Asked Questions.
What you should do: In most instances, no further action is needed. We’ll contact you by mail if we need more information or if we made a change to your return. If you filed electronically and received an acknowledgement, you don’t need to take any further action other than promptly responding to any requests for information.
However, if you are due a refund, filed on paper more than six months ago, and Where’s My Refund? does not indicate we received your return, you should resubmit your tax return, electronically if possible. Make sure it includes an original signature, and include all documents submitted with the original return.
Please don’t file your tax return again unless you receive a notice from the IRS asking you to resubmit a new signed copy of your tax return. Check Where’s My Refund? or view Your Online Account for possible updates.
Status of Processing Form 1040-X, Amended Individual Tax Return: As of September 23, 2023, we had 869,000 unprocessed Forms 1040-X. We’re processing these returns in the order received and the current timeframe can be more than 20 weeks. Please don't file the same return more than once. Taxpayers should continue to check Where's My Amended Return? for the most up to date processing status available.
Status of Processing Form 941, Employer’s Quarterly Federal Tax Return: (Updated September 14, 2023) Form 941 and Form 941-X are employment tax forms that may include claims for the Employee Retention Credit (ERC). In July the IRS slowed processing of returns that involve the Employee Retention Credit due to the complexity of the amended returns and the increase in aggressive and misleading marketing campaigns luring honest small businesses and organizations into claiming the ERC when they're not eligible for it.
On September 14, 2023, the IRS announced that IRS Commissioner Danny Werfel ordered an immediate moratorium on processing new ERC claims. The moratorium will run through at least December 31, 2023, following growing concerns that a substantial share of new claims from the aging program are ineligible and increasingly putting honest businesses at financial risk by being pressured and scammed by aggressive promoters and marketing.
The IRS continues to work claims received prior to the moratorium but renewed a reminder that increased fraud concerns means processing times will be longer.
As of September 29, 2023, we had 43,000 unprocessed Forms 941. If you filed electronically and received an acknowledgement, you don't need to take any further action other than promptly responding to any requests for information. These tax returns are processed in the order received. Please don't file a second tax return.
As of September 27, 2023, our total inventory of unprocessed Forms 941-X was approximately 779,000 some of which cannot be processed until the related 941s are processed.
