CP63: We Are Holding Your Tax Refund
Your current-year refund is being withheld until you file missing tax returns from previous years.
Deadline
No hard deadline, but your refund is frozen until returns are filed
Do I owe money?
Maybe
What does CP63 mean?
CP63 means the IRS is holding your refund as leverage to get you to file one or more missing prior-year returns. The IRS applies refunds to past-due balances, and it also withholds refunds when you have unfiled returns because those returns might reveal additional liability. Once you file the missing returns, your refund will be released (minus any offsets for taxes owed on those returns).
What should you do next?
- 1File the missing returns identified in the notice as quickly as possible
- 2If you need prior-year tax forms or wage records, request IRS transcripts at IRS.gov/GetTranscript
- 3Once the missing returns are filed and processed (4-6 weeks), your held refund will be released
- 4If you owe money on the prior-year returns, the IRS will offset your held refund against those balances
Frequently asked questions
How long will the IRS hold my refund for CP63?
Indefinitely — until you file the missing returns. The IRS can hold refunds for up to 3 years before they escheats to the US Treasury, but there is no minimum waiting period. File the missing returns as soon as possible.
What if I wasn't required to file in those prior years?
Respond to the notice in writing explaining why no return was required (income below threshold, etc.) and include supporting documentation if available. The IRS will release your refund once they confirm no return was needed.
Not sure what your notice means?
Paste your full notice text into the IRS Notice Explainer and get an instant plain-English explanation with a deadline and action steps — free, no account required.
Explain my noticeLast updated: 2026-05-18