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CP88 notice: what it means and what to do
Got an IRS CP88 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP88 notice freeWhat the IRS says this notice is about
We're holding your tax refund because you haven't filed one or more tax returns, and we believe you may owe taxes.
What you need to do
- Read your notice carefully.
- File your personal tax return by the due date listed on your notice. File electronically. You may be able to file electronically using an e-file provider if your missing return is for one within the last two tax years. For a list of eligible e-file providers, visit find a tax pro now .
- File by mail. If you’re filing for an earlier year, you’ll need to mail your return and any supporting documentation to the address listed at the top of your notice.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
File the missing return, or explain why you did not have to
If you already filed, send a copy and the date you filed. If you were not required to file, say why. Otherwise file now: the IRS may prepare a return for you without your deductions.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- Read about what happens when you file or pay late .
- Review your records to confirm you’ve filed all past tax returns. You can get copies of prior year tax returns and products , if you find some that you still need to file.
- Use the Tax Withholding Estimator to make sure you’re having enough tax withheld from your paychecks.
- Learn about your payment options if you owe taxes.
Common questions
What should I do if I disagree with the notice? (updated Nov. 24, 2025)
If you’ve already filed, don’t have to file, or need to explain why you’re filing late, you can let us know by calling or writing to us using our contact information found on your notice. If you write to us, insure you include your Social Security number, the tax year and the form number you’re writing about.
What should I do if I've just filed my tax return? (updated Nov. 24, 2025)
If you filed within the past eight weeks, you don't have to do anything right now.
What if I haven’t filed, or it's been more than eight weeks since I filed? (updated Nov. 24, 2025)
If you haven’t filed your return yet, file it for the year mentioned in your notice by the deadline provided.
- If you’re filing for one of the last two tax years, you can file electronically or by mail.
- If you’re filing for an older year, you’ll need to mail your return.
If you filed more than eight weeks ago and we still haven’t processed it, call us at the number on your notice.
What happens if I can't pay the full amount I owe when I file? (updated Nov. 24, 2025)
You can set up a payment plan with us. If you’re due a refund, we’ll use your refund to reduce the amount you owe.
When will my refund be released? (updated Nov. 24, 2025)
We’ll release your refund once we’ve received all required tax returns- or an explanation that you weren’t required to file- and you don’t owe any other taxes.
Helpful information
- Publication 505, Tax Withholding and Estimated Tax PDF
- Publication 4134, Low Income Taxpayer Clinic List PDF
- Publication 4681, Canceled Debts, Foreclosures, Repossessions and Abandonments PDF