IRS CP31
Your Refund Check Was Returned
The IRS tried to send your refund — it was returned undelivered.
Deadline
Update address promptly to prevent refund expiration
Unclaimed refund checks may be subject to the refund statute of limitations. Update your address and claim your refund as soon as possible.
Important — act before this escalates.
What IRS CP31 Means
CP31 is issued when the IRS mailed you a refund check that was returned by the postal service as undeliverable. This typically happens because your address on file with the IRS is outdated or incorrect. The IRS is holding your refund until you provide a valid address.
Your refund is not lost — it is being held by the IRS pending your response. However, refunds are subject to a statute of limitations. If you do not claim your refund within the applicable window, you may forfeit it.
Going forward, the best way to avoid returned refunds is to set up direct deposit when filing, use IRS Form 8822 to update your address whenever you move, and ensure the IRS has your current contact information.
What the IRS Can Do If You Don't Respond
- Hold the refund indefinitely until you provide a valid address
- Apply the refund to any outstanding tax balance before reissuing
- Allow the refund to expire if not claimed within the statutory period
What You Should Do Right Now
- 1
Update your address with the IRS immediately — you can do this online at IRS.gov, by phone, or by filing Form 8822
- 2
Once the IRS has your updated address, contact them to request reissuance of your refund check
- 3
Consider setting up direct deposit on future returns to avoid this issue
- 4
Verify that no offset was applied to your refund before it was sent
- 5
Keep a record of your communications with the IRS regarding the reissuance
Resolution Options Available to You
Frequently Asked Questions About IRS CP31
How do I update my address with the IRS?
File Form 8822 (Change of Address) by mail, call the IRS directly, or update your address when you file your next tax return. You can also update it at IRS.gov if you have an IRS online account.
How long will the IRS hold my returned refund?
There is no published limit, but refund claims are subject to a 3-year statute of limitations from the original return due date. Act promptly to avoid any risk of forfeiture.
Can the IRS apply my refund to a debt before reissuing?
Yes — if you have other federal tax balances or debts, the IRS will apply (offset) your refund to those debts before reissuing any remainder.
What if I never received the original refund check and didn't get CP31?
If you were expecting a refund and never received it, check your IRS account transcript or call the IRS. You may also file Form 3911 (Taxpayer Statement Regarding Refund) to trace a missing check.
Professional References
IRC: IRC §6402 — Authority to Make Credits or Refunds; IRC §6511 — Limitations on Credit or Refund
IRM: IRM 21.4.2 — Refund Trace and Claim Procedures
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