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IRS refunds from tax returns never filed (3-year rule)

Tax refunds owed to people who never filed a federal tax return for a year, often because they earned little and were not required to file. The IRS says taxpayers usually have three years to file and claim a refund; after that the money becomes the property of the U.S. Treasury.

Run by
Internal Revenue Service (IRS).
Cost
Free (filing a return costs nothing; paid tax preparers may charge)
Deadline
Tax year 2022: April 15, 2026 (passed). Tax year 2023: not yet announced by the IRS as of October 2026; see notes.

How to check and claim

  1. Find your W-2, 1099 and other forms, or get a free wage and income transcript with Get Transcript Online at IRS.gov (Form 4506-T by mail is slower).

  2. Fill out the Form 1040 for that tax year (prior-year forms are on IRS.gov or from 800-829-3676).

  3. File it before the 3-year deadline.

Go to the official site.

Open official site

Claiming is free. Your state never charges a fee to search or to claim. Be careful with letters, calls or texts that ask for a fee, a percentage or your bank login to release money. Search the official state site yourself.

Other places to check

MissingMoney.com and NAUPA state unclaimed property searchU.S. savings bonds (TreasuryDirect)IRS undelivered or lost refund checks (Where's My Refund?)NAIC Life Insurance Policy LocatorPBGC unclaimed pension searchRetirement Savings Lost and Found Database (Department of Labor)FDIC unclaimed funds from failed banksNCUA unclaimed deposits from closed credit unionsHUD/FHA mortgage insurance premium refundsVA unclaimed life insurance fundsSEC and FTC refunds from enforcement casesClass action settlements: how to check that one is real
Sources

Last checked: Oct 2026.