Form 9325 is the Internal Revenue Service (IRS) acknowledgement that confirms a federal income tax return was filed electronically through IRS e-file. It records whether the return was accepted, the Submission ID and the type of payment request, and it explains what to do about refunds, balances due and changes to the return. The Electronic Return Originator (ERO) fills in the boxes from the IRS acknowledgement file. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by the IRS at irs.gov.
Last updated
What is Form 9325?
Form 9325, Acknowledgement and General Information for Taxpayers Who File Returns Electronically, is the IRS form that tells a taxpayer the federal return was filed through IRS e-file, shows what the IRS acknowledged about it, and explains what to do about refunds, payments and changes.
The front of the form holds six numbered statements, each with a box. They report that the return was filed electronically (1), that it was accepted using a Personal Identification Number (PIN) as the electronic signature, with a Submission ID (2), that it was accepted under exception processing, with a 4 to 6 week processing note (3), that an electronic funds withdrawal payment request was accepted (4) or not accepted (5), and that Form 4868 was accepted, with its own Submission ID (6).
The rest is general information for the taxpayer: how to change a return with Form 1040X, how to ask about a refund, refund offsets through the Treasury Offset Program, how to pay a balance due, how to inquire about an electronic funds withdrawal, and a note that contracts for tax refund related financial products are between the taxpayer and the financial institution. A last section gives instructions for Electronic Return Originators (EROs). The form does not file a return and does not replace Form 8879 or Form 8453.
Who needs to file Form 9325?
The form is addressed to taxpayers whose federal income tax return, or Form 4868 extension request, was filed electronically; it opens by thanking them for participating in IRS e-file. It carries the taxpayer's name and, optionally, address.
Electronic Return Originators (EROs) are the people who fill it in. The IRS instructions on the form say EROs can use the Acknowledgement File information, translated by the transmitter, to complete Form 9325, and they explain when to check boxes 2, 3, 4 and 5.
- Box 2 applies when the taxpayer entered a PIN, or authorized the ERO to enter or generate one, and the PIN Presence Indicator is a "Practitioner PIN," "Self-Select PIN" or "Online Filer PIN."
- Box 3 applies only when the Acknowledgement File Acceptance Code equals "Exception."
- Boxes 4 and 5 apply only when the taxpayer asked to pay a balance due by electronic funds withdrawal.
The form is not for taxpayers who filed a paper return, because every statement on it refers to an electronic submission.
When to file Form 9325
Form 9325 has no due date of its own: it reflects the IRS acknowledgement of an electronic submission, so it is prepared after the return or Form 4868 has been submitted and the IRS has responded. The form says the IRS notifies the ERO when a return is accepted, usually within 48 hours, and gives the reasons if a return is rejected.
Several timing rules on the form matter to the taxpayer. If more than three weeks have passed since acceptance and no refund has arrived, check refund status with "Where's My Refund?" at www.irs.gov; if box 3 is checked, allow 4 to 6 weeks for processing. A refund check should arrive within 30 days of the date TeleTax gives, or within one week of that date for direct deposit. A balance due must be paid by the prescribed due date. A scheduled electronic funds withdrawal can be canceled only if the request is received no later than 11:59 p.m. E.T. two business days before the payment date.
Documents you need
- Form 8879, IRS e-file Signature Authorization: required if the ERO enters or generates the PIN, or if the Practitioner PIN method is used (line 2 instructions).
- Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return: used to send required paper forms or supporting documentation listed next to its check boxes. Do not send Forms W-2, W-2G or 1099R with it.
How to fill out Form 9325
Enter the taxpayer's name
Write the taxpayer name in the field at the top of the form, below the thank-you line for participating in IRS e-file.
Add the optional taxpayer address
Enter the taxpayer address if you want it on the acknowledgement; the form marks this field optional.
Complete box 1 for the filed return
Fill in the blanks of the statement that the federal income tax return was filed electronically with the Submission Processing Center, including the tax year and the provider of the electronic filing services.
Check box 2 for PIN acceptance
Check it if the taxpayer entered a PIN or authorized the ERO to enter or generate one, and the PIN Presence Indicator is a "Practitioner PIN," "Self-Select PIN" or "Online Filer PIN." Enter the acceptance date and the Submission ID.
Check box 3 only for exception processing
Check it only if the Acknowledgement File Acceptance Code equals "Exception," and enter the date the return was accepted. The form tells the taxpayer to allow 4 to 6 weeks for processing.
Mark box 4 or box 5 for payment
Use box 4 if the taxpayer requested electronic funds withdrawal and the literal equals "Payment Request Received." Use box 5 if it does not, and tell the taxpayer to pay by check, money order, debit card or credit card.
Complete box 6 for Form 4868
If the acknowledgement is for Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, enter the date it was accepted and the Submission ID assigned to the extension.
Review and download the completed PDF
Check that only the boxes that match the IRS Acknowledgement File are marked and that dates and Submission IDs are correct. Download or print the completed PDF from FillingPDF and give it to the taxpayer.
How to submit Form 9325
Form 9325 has no submission channel printed on it: it is an acknowledgement addressed to the taxpayer, not an application or return, and it gives no address for sending it to the IRS.
The form does give instructions about what to send and what not to send:
- Paper copy of the return: do not send one. The form states that doing so will delay processing of the return.
- Paper forms and supporting documents: the ERO uses Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, to send the required paper forms or documentation listed next to its check boxes. Do not send Forms W-2, W-2G or 1099R.
- Changes to the return: send Form 1040X, Amended U.S. Individual Income Tax Return, to the IRS Submission Processing Center that processes paper returns for your area. The address is at www.irs.gov, or call 1-800-829-1040.
- Payments: see www.irs.gov/e-pay. Without electronic payment, Form 1040-V, Payment Voucher, is available from your ERO.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Sending a paper copy of an electronically filed return to the IRS; the form says this will delay processing of the return.
- Checking box 3 when the Acknowledgement File Acceptance Code does not equal "Exception." That code means the return was previously rejected and the later submission still has invalid data.
- Checking box 2 without confirming the PIN Presence Indicator is "Practitioner PIN," "Self-Select PIN" or "Online Filer PIN."
- Checking box 5 without telling the taxpayer to pay by check, money order, debit card or credit card.
- Checking box 4 when the Payment Acknowledgement Literal is not "Payment Request Received."
- Attaching Forms W-2, W-2G or 1099R to Form 8453 when sending required paper forms.
- Using Form 9325 to correct a return that was already filed; changes go on Form 1040X sent to the IRS Submission Processing Center.
- Calling to cancel a scheduled electronic funds withdrawal after 11:59 p.m. E.T. two business days before the payment date.
Frequently asked questions
What is Form 9325?
Form 9325 is the IRS acknowledgement given to taxpayers who file returns electronically. It confirms the return was filed through IRS e-file, reports acceptance details and payment status, and explains refunds, balances due and how to change a return.
Do I need to send Form 9325 to the IRS?
No submission address or channel is printed on the form; it is an acknowledgement addressed to the taxpayer. The form does warn you not to send a paper copy of your electronically filed return, because that will delay processing.
How do I change a return I already filed electronically?
Send Form 1040X, Amended U.S. Individual Income Tax Return, to the IRS Submission Processing Center that handles paper returns for your area. The address is at www.irs.gov, or you can call the IRS toll-free at 1-800-829-1040.
When should I expect my refund after e-filing?
The IRS usually tells your ERO within 48 hours that the return was accepted. If more than three weeks pass without a refund, check Where's My Refund? at www.irs.gov. If box 3 is checked, allow 4 to 6 weeks for processing.
What does box 3 mean on Form 9325?
Box 3 is checked when the Acknowledgement File Acceptance Code equals "Exception," meaning the return was previously rejected and the later submission still has invalid data. The form tells the taxpayer to allow 4 to 6 weeks for processing.
How do I cancel an electronic funds withdrawal payment?
Call 1-888-353-4537 with the Social Security number of the first person on the return, the payment amount and the bank account number. The IRS must receive a cancellation request no later than 11:59 p.m. E.T. two business days before the scheduled payment date.
Why was my refund reduced or kept?
The form says the IRS uses refunds to cover overdue taxes, and the Fiscal Service can offset refunds through the Treasury Offset Program for past due child support, federal non-tax debts such as student loans and state income tax obligations. You will receive a notice.
Can I fill out Form 9325 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file, transmit or send anything to the IRS; the form only acknowledges a return filed through IRS e-file.
Ready to fill out Form 9325?
Fill out Form 9325 now