Form 3911 is the Internal Revenue Service (IRS) statement you complete when a federal tax refund never arrived or the refund check you received was lost, stolen or destroyed. It gives the IRS the information it needs to trace the refund and, where the law allows, replace it. On this page you can fill out Form 3911 online on FillingPDF and download or print the completed PDF; the IRS publishes the form and the mailing and fax list for each state on its Form 3911 page.
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What is 3911?
Form 3911, Taxpayer Statement Regarding Refund, is the IRS form a taxpayer completes to give the agency the information it needs to trace the nonreceipt or loss of a federal tax refund check that has already been issued.
The form has three parts. Section I identifies the taxpayer, the address and the return the refund came from, and describes the refund: type of return, tax period, whether it was a check or a direct deposit, the amount, the bank and the date filed. Section II is where you check whether you never received the refund, or received a check that was lost, stolen or destroyed, or received the check and signed it. Section III is the certification, signed under penalties of perjury, in which you request a replacement refund and agree to return one if you end up with two.
The form is issued under OMB Number 1545-1384. The IRS estimates an average completion time of less than 5 minutes.
The form carries a limit the law imposes: the IRS cannot issue a replacement check if you endorsed the check and someone other than you cashed it, because that person did not forge your signature. It is also not a way to cash an old check: a check not cashed within one year of its issue date can no longer be cashed, and the form tells you to contact the service for instructions on returning it.
Who needs to file 3911?
Taxpayers who did not receive a federal refund, or who received a refund check that was lost, stolen or destroyed, complete Form 3911. The form says to complete the entire form in those cases and to mark any portion that does not apply as N/A.
- Individuals: enter your Social Security number or ITIN as your taxpayer identification number.
- Businesses: enter the employer identification number. The signature on line 10 is that of the person authorized to sign the check, and the spouse line shows the title of the person who signed above.
- Joint filers: enter both spouses on lines 1 and 2. If a name is entered on line 2, the spouse must sign on line 11, and both spouses must sign before the IRS can begin a trace.
- Representatives: if you authorized a representative to receive your refund check, enter the representative's name and mailing address on lines 5 and 6.
You need a separate Form 3911 for each refund you are asking about. If you received the refund check and signed it, check the box on line 9, but note that the IRS cannot issue a replacement check if someone other than you cashed a check you endorsed.
When to file 3911
File Form 3911 when a refund the IRS has already issued did not reach you, or when the refund check you received was lost, stolen or destroyed. The form is written as a reply to your inquiry about a federal tax refund, and it prints no filing deadline of its own.
Timing still matters for one reason: a check that was not cashed within one year of its issue date can no longer be cashed, so contact the service for instructions on returning it rather than depositing it. If the information on the form is incomplete, the IRS states that tracing your refund may be delayed, and it may be unable to replace the refund. The form gives no processing time.
For a paper check from a Single, Married filing Separate or Head of Household return, the IRS encourages you to begin a trace first through its self-help tools, such as Where's My Refund? (which shows the current processing year plus two prior years) or the IRS app.
How to fill out 3911
Mark non-applicable portions as N/A
Complete the entire form if you did not receive your refund or the check was lost, stolen or destroyed. Where a portion does not apply to you, mark it N/A.
Enter names and taxpayer ID numbers
Line 1: your name and taxpayer identification number (Social Security number or ITIN for individuals, employer identification number for businesses). Line 2: your spouse's name and number if you filed a joint return; a name here means the spouse must sign on line 11.
Enter address and phone number
Line 3: your current address, apartment number, city, state and ZIP code. Add an area code and a telephone number where you can be reached between 8 a.m. and 4 p.m.
Copy the name and address from your return
Line 4: enter the name(s) and the address exactly as they appeared on your tax return. If nothing changed from the information above, enter N/A in those fields.
Add your representative, if any
Lines 5 and 6: if you authorized a representative to receive your refund check, enter that person's name and mailing address with ZIP code.
Describe the return and the refund
Line 7: check the type of return (Individual, Business with the form number, or Other) and enter the tax period. Then give the type of refund (Check or Direct Deposit), refund amount, date filed, bank name, account type, bank RTN and account number.
Check what happened to the refund
Section II, line 8: check I didn't receive a refund, or check that you received a refund check that was Lost, Stolen or Destroyed. Check all boxes that apply to you.
Check line 9 if you signed the check
Check I received the refund check and signed it only if that applies. The IRS cannot issue a replacement if you endorsed the check and someone other than you cashed it.
Sign and date the certification
Line 10: sign and date. For a business return, this is the signature of the person authorized to sign the check. Line 11: the spouse signs and dates if required; for a business, enter the title of the person who signed above.
Review, download and send the PDF
Check that names, numbers and signatures match your return, then download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit 3911
You can return Form 3911 by mail, using the envelope provided or the address for your state, or by fax to the Refund Inquiry Unit that serves your state. Send only a Form 3911 to the fax numbers. Do not send it to the Western Area Distribution Center in Rancho Cordova, CA; the form tells you to use the envelope provided or to mail it to the IRS service center where you normally file a paper return.
The IRS page https://www.irs.gov/forms-pubs/about-form-3911 lists the full street address and mail stop for each unit. Fax numbers by state:
- Andover (ME, MD, MA, NH, VT): 855-253-3175
- Atlanta (GA, IA, KS, KY, VA): 855-275-8620
- Austin (FL, LA, MS, OK, TX): 855-203-7538
- Brookhaven (NY): 855-297-7736
- Fresno (AK, AZ, CA, CO, HI, NV, NM, OR, UT, WA, WI, WY): 855-332-3068
- Kansas City (AR, CT, DE, IN, MI, MN, MO, MT, NE, NJ, OH, WV): 855-344-9993
- Memphis (AL, NC, ND, SC, SD, TN): 855-580-4749
- Philadelphia (DC, ID, IL, PA, RI): 855-404-9091
- Austin for a foreign country, a U.S. possession or territory, an APO or FPO address, Form 2555 or 4563, or a dual-status alien: 855-203-7538
Business entities: states west of the Mississippi go to Ogden (855-578-2550) and states east go to Cincinnati (855-307-3124), except Arkansas and Louisiana, which go to Cincinnati, and Wisconsin, which goes to Ogden.
FillingPDF lets you fill out and download the PDF; submission follows the IRS channels above.
Common mistakes to avoid
- Using one Form 3911 for several refunds; the form requires a separate Form 3911 for each refund you are asking about.
- Entering a spouse on line 2 but not having the spouse sign on line 11; on a joint return both spouses must sign before the IRS can begin a trace.
- Mailing the form to the Rancho Cordova, CA office instead of using the envelope provided or the service center where you normally file a paper return.
- Faxing anything other than a Form 3911 to the Refund Inquiry Unit fax numbers, which accept only that form.
- Entering on line 4 something other than the name and address exactly as they appeared on the tax return, instead of N/A when nothing changed.
- Leaving inapplicable portions blank when the form says you may mark them N/A.
- Expecting a replacement check after endorsing the check and having someone else cash it; the law does not allow the IRS to replace it.
- Trying to cash a refund check more than one year after its issue date; it can no longer be cashed and must be returned as the service instructs.
- Signing line 10 on a business return without being the person authorized to sign the check.
Frequently asked questions
What is Form 3911 used for?
Form 3911 is the IRS Taxpayer Statement Regarding Refund. You complete it to give the IRS the information it needs to trace a federal refund that was issued but not received, or a refund check that was lost, stolen or destroyed, and to request a replacement.
Do I need a separate Form 3911 for each refund?
Yes. The form says you must complete a separate Form 3911 for each refund for which you are requesting information. Fill in the tax period, amount and date filed on line 7 for that one refund.
Where do I send or fax Form 3911?
Use the envelope provided, mail it to the IRS service center where you normally file a paper return, or fax it to the Refund Inquiry Unit for your state, listed on the IRS Form 3911 page. Do not send it to the Rancho Cordova, CA office printed in the notice.
Who has to sign Form 3911?
You sign on line 10. If the refund came from a joint return, both spouses must sign, and a name entered on line 2 means the spouse signs on line 11. On a business return, the person authorized to sign the check signs line 10.
Can I get a replacement check if I signed the original?
Not always. If you endorsed the check and someone other than you cashed it, the law does not allow the IRS to issue a replacement, because that person did not forge your signature. Check line 9 only if you signed the check you received.
Can I fill out Form 3911 online?
You can complete the PDF online on FillingPDF and download or print it. FillingPDF does not send it to the IRS or trace your refund; you mail or fax the form through the IRS channels.
Can I send a letter instead of Form 3911?
The privacy notice on the form says you may give the IRS the information it needs in a letter. Without that information the IRS cannot trace your refund and may be unable to replace it.
What if I find the check after a year?
A refund check not cashed within one year of its issue date can no longer be cashed, as the law requires. Contact the service for instructions on how to return it instead of trying to deposit it.
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