Introduction

If the IRS shows your refund as “issued” but you never received it — or the check was lost or deposited to the wrong account — you can open a formal trace so the IRS can investigate and, when appropriate, issue a replacement refund. The two primary IRS tools are the online “Where’s My Refund?” tracker and Form 3911, Taxpayer Statement Regarding Refund (the official refund-trace request) (IRS: https://www.irs.gov/refunds; Form 3911: https://www.irs.gov/forms-pubs/about-form-3911).

Step-by-step process

  1. Confirm processing times first
  • For e-filed returns with direct deposit the IRS generally posts a refund status within 21 days; paper returns often take up to six weeks. Check “Where’s My Refund?” before taking next steps (IRS: https://www.irs.gov/refunds).
  1. Use the IRS status tool and gather evidence
  • Use the IRS online tool or the IRS2Go mobile app to see the status and the date the refund was issued.
  • Collect your tax return copy, bank statements, any IRS notices, and proof of address.
  1. If the IRS status shows “Refund Issued” but you don’t have the money
  • If the refund was supposed to be a direct deposit, contact your bank immediately — banks can sometimes trace or recover a deposit. If the deposit went to a closed account, banks usually return funds to the Treasury and the IRS will reissue a check.
  • If the IRS shows a paper check was mailed, confirm your current mailing address and contact USPS to check for lost mail.
  1. File Form 3911 to open a formal trace
  • Complete and mail Form 3911 per its instructions to request a refund trace; the form tells the IRS to research whether the payment was cashed or returned. Follow the form’s signature rules (joint filers should follow the form instructions about signatures). (Form and instructions: https://www.irs.gov/forms-pubs/about-form-3911).
  • Typical IRS research on a trace takes about 6–8 weeks after the IRS receives Form 3911; complex cases can take longer.
  1. What the IRS may do next
  • If the IRS determines the check was never cashed or was lost in the mail, it will issue a replacement check or recredit the account and then reissue payment.
  • If the payment was cashed and the endorsement is questionable, the IRS may ask for additional documentation and refer the case to their investigators.

Special situations to watch for

  • Offsets: Refunds can be reduced or taken entirely by offsets for federal/state debts (Treasury Offset Program), child support, or past-due federal taxes. If you see an unexpected reduction, the IRS or Treasury will send a notice explaining the offset and the agency that received the funds.
  • Identity theft: If someone filed a return using your identity and received the refund, file an identity-theft report with the IRS (Form 14039) and follow the IRS recovery steps — these cases follow a different timeline and verification process.

Documentation & timeline expectations

  • Keep copies of the filed Form 3911, your return, bank statements, and any IRS correspondence.
  • After filing Form 3911, expect an initial response in 6–8 weeks; replacement checks often arrive within several weeks of completed research but can take longer in complex or identity-theft cases.

Practical tips from practice

  • E-file and choose direct deposit and double-check your routing/account numbers to reduce errors.
  • If you move, file Form 8822 to update your address with the IRS to avoid paper checks sent to an old address. See guidance on tracking refunds when you move: tracking refunds after an address change.
  • If you’re missing a refund that appears to have gone to a closed or wrong bank account, see steps to recover a refund sent to a closed account for targeted actions.

Related resources

When to get professional help

If you suspect identity theft, your trace is taking much longer than the usual timeframe, or the IRS requests complicated documentation, consult a tax professional. In my practice I’ve found that an enrolled agent or tax attorney can help escalate complex traces or fraud cases with the IRS.

Disclaimer

This article is educational only and does not replace personalized tax advice. For guidance specific to your situation, consult a qualified tax professional or the IRS directly.

Authoritative sources: IRS “Where’s My Refund?” (https://www.irs.gov/refunds) and IRS Form 3911 (https://www.irs.gov/forms-pubs/about-form-3911).