Transaction code 740 on your IRS account transcript means the Postal Service returned your paper refund check as undeliverable and the IRS redeposited the money into your tax account. The funds are safe. To get them released, update your address with the IRS, then request a reissue by calling 800-829-1954 or mailing Form 3911. Plan on up to six weeks for the replacement check to arrive.
What Code 740 Means
The IRS labels code 740 “Undelivered Refund Check Redeposited.” It posts to your account when a paper refund check comes back to the agency, usually because the mailing address on your return was outdated or the Postal Service wouldn’t forward a government check to your new address. The IRS notes that not all post offices forward federal checks, even when you’ve filed a change-of-address request with USPS.1Internal Revenue Service. Topic No. 157, Change Your Address – How to Notify the IRS
When code 740 appears, the IRS also sends an automatic notice — CP 31 for individuals — letting you know the check couldn’t be delivered.2Internal Revenue Service. Section 8A – Master File Codes If you got that notice in the mail (forwarded from your old address, say) or you spotted the 740 line while reviewing your transcript, the situation is the same: the money is with the IRS, and you need to ask for it again.
A related code, 841, means “Refund Canceled” and shows up when a direct deposit was rejected or a check was voided for another reason.3Internal Revenue Service. Internal Revenue Manual 21.4.3 – Returned Refunds/Releases The recovery steps below work for either code.
Confirm the Money Is on Your Account
Before you call or send paperwork, verify what the IRS is holding and the exact amount. The fastest check is the “Where’s My Refund?” tool on irs.gov, which needs your Social Security number or ITIN, filing status, tax year, and refund amount.4Internal Revenue Service. Refunds – Check Without Signing In The same information is available in the IRS2Go app.5Internal Revenue Service. IRS2Go Mobile App
For the full picture, pull your Account Transcript for the tax year through the IRS online account portal.6Internal Revenue Service. Get Your Tax Records and Transcripts You’ll need to verify your identity through ID.me to access it.7Internal Revenue Service. Transcript Services for Individuals FAQs The transcript shows the original refund, the code 740 entry, and the date the money posted back to your balance. Write down the exact dollar amount. You’ll need it whenever you contact the IRS.
Update Your Address Before Anything Else
If you request a reissue while the IRS still has the old address on file, the replacement check will bounce back the same way. Fix the address first.
You have a few ways to do it. File Form 8822 (Change of Address), call the IRS, or send a signed letter with your full name, old address, new address, and Social Security number. Address changes take four to six weeks to process.1Internal Revenue Service. Topic No. 157, Change Your Address – How to Notify the IRS Calling is faster than mailing Form 8822, and if you happen to be filing another return soon, the IRS updates your address automatically when that return posts.
Request the Reissue
You have two options: call, or mail Form 3911.
By Phone
Call 800-829-1954 for the automated refund line, or 800-829-1040 to reach a representative.8Internal Revenue Service. Refund Inquiries Have your Account Transcript in front of you. The representative will ask for the tax year, the refund amount, and your current address. If you filed a joint return, you can’t use the automated line — you have to speak with a representative.
A phone call is usually faster than the form. The representative can start the reissue process during the call and tell you when to expect the check.
By Mail: Form 3911
Form 3911, Taxpayer Statement Regarding Refund, is the written version of the same request.9Internal Revenue Service. About Form 3911, Taxpayer Statement Regarding Refund Fill in the tax year, the refund amount from your transcript, and mark that the check was undeliverable. Send it to the IRS Refund Inquiry Unit for your state; the correct mailing address and fax number for each region are listed in the form instructions. Faxing is quicker than mailing. Either way, keep a copy — the IRS does not confirm receipt.
How Long the Replacement Takes
Once the IRS processes your request, the Bureau of the Fiscal Service review can take up to six weeks.8Internal Revenue Service. Refund Inquiries Because the original was a paper check, the IRS also has to place a stop-payment on the old check number before issuing a new one, which adds a short delay. Six weeks is a realistic timeline, and longer if you mailed Form 3911 during peak filing season between January and April.
Don’t Wait Too Long to Claim It
You have three years from the date you filed your return, or two years from the date you paid the tax, whichever is later, to claim a refund.10Office of the Law Revision Counsel. 26 USC 6511 – Limitations on Credit or Refund If you filed your original return on time and code 740 is already on your transcript, the IRS has acknowledged the refund and the money is being held for you administratively. There is no separate hard statutory deadline for requesting a reissue at that point, but delay makes the process harder. Records get older, phone representatives have less context, and Treasury checks themselves expire one year after issue, so a check the IRS mailed and never got back into your hands eventually has to be canceled and reissued regardless.
The IRS estimates that more than $1 billion in refunds from tax year 2021 alone went unclaimed because people never filed to begin with.11Internal Revenue Service. More Than $1 Billion in 2021 Tax Refunds Still Unclaimed Don’t add yours to that pile by putting off a phone call.
If You’re in Financial Hardship
If the delay is causing eviction, utility shutoffs, or other significant hardship, the Taxpayer Advocate Service may be able to speed things up. TAS treats a delayed refund as a qualifying hardship if it’s forcing you to lose housing, go without necessities, or take on significant costs.12Taxpayer Advocate Service. Submit a Request for Assistance
File Form 911 (Request for Taxpayer Advocate Service Assistance) with documentation of the hardship, such as a shutoff notice or eviction warning. You can mail it, fax it to 855-828-2723, or email it to tas.form.911.request.for.assistance@irs.gov. If you don’t hear back within 30 days, call 877-777-4778.13Internal Revenue Service. Form 911, Request for Taxpayer Advocate Service Assistance
One caveat: TAS expects you to have already tried the regular IRS channels. If you haven’t called the IRS or sent Form 3911 yet, do that first.
If the Refund Was for Someone Who Died
When the undelivered check was made out to a deceased taxpayer, you’ll generally need Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) before the IRS will release the money.14Internal Revenue Service. Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer The rules depend on who you are:
- A surviving spouse filing an original or amended joint return doesn’t need Form 1310. But if a check was issued in both names and you need it reissued in your name alone, return the voided check with Form 1310 and a written reissue request to your IRS service center.
- A court-appointed personal representative files Form 1310 with a copy of the court certificate. A copy of the will is not enough.
- Anyone else claiming the refund completes Part II of Form 1310 and must show entitlement under state law or get a court appointment.
Interest on the Delay
The IRS pays interest on refunds it holds longer than 45 days past the return’s due date or filing date, at a rate set quarterly.15Office of the Law Revision Counsel. 26 USC 6611 – Interest on Overpayments With code 740 refunds, though, the delay is usually treated as taxpayer-caused — the check went out on time; it just couldn’t be delivered because the address was wrong. In that case you generally won’t get interest for the gap between the first check and the reissue. If you believe the address on your return was correct and the IRS still misrouted the check, mention that when you call, and ask the representative to review whether interest should be credited.