Every year, the IRS issues millions of refund checks that are returned as undeliverable — because the taxpayer moved and didn't update their address, because the name on the check didn't match the current name, or because the return was filed with an error that delayed processing until the taxpayer forgot about it. Beyond undelivered checks, there are also unclaimed refunds from people who simply never filed a return in a year when they were owed money.
The IRS estimates that roughly $1 billion in refunds go unclaimed each year from people who were eligible to file but didn't. You have three years from the original filing deadline to claim a refund. After that, the money belongs to the U.S. Treasury permanently.
Unfiled Returns: The Biggest Source of Unclaimed Refunds
Many low-income workers don't file tax returns because they assume they owe nothing. And they're often right — they don't owe anything. But they may be owed a refund, particularly if they had taxes withheld from paychecks or are eligible for refundable credits like the Earned Income Tax Credit or Child Tax Credit.
If you didn't file a return for a year when you had income, it's worth going back and filing. For the 2022 tax year, the deadline to file and still receive a refund is April 18, 2026. For 2023, it's April 15, 2027. You can download prior-year tax forms from irs.gov and file by mail, or use tax software that supports prior-year filings.
Undelivered Refund Checks
If the IRS tried to send you a refund check and it came back undeliverable, the money is still yours. The easiest way to check is to use the IRS "Where's My Refund?" tool at irs.gov/refunds. You can also call 1-800-829-1954 for refund status.
To prevent this from happening in the future, update your address with the IRS by filing Form 8822 (Change of Address) whenever you move. If you use direct deposit for your refund — which you select when filing your return — the issue of undeliverable checks is eliminated entirely.
Amended Returns
If you filed a return but later realized you missed a deduction, credit, or other tax benefit, you can file an amended return (Form 1040-X) to claim the additional refund. You have three years from the date you filed your original return (or two years from the date you paid the tax, whichever is later). Common reasons for amendments include forgetting to claim the EITC or Child Tax Credit, not including all eligible deductions, filing under the wrong filing status, or not reporting education credits you were entitled to.
Sources
Internal Revenue Service. "Unclaimed Federal Tax Refunds." irs.gov
IRS. "Where's My Refund?" irs.gov/refunds
