CBNA and THD are tax codes the IRS uses to flag why your refund was delayed or reduced

CBNA stands for "Cannot Be Noted in the Account" and THD stands for "Temporary Hold." Both appear on IRS notices and transcripts when something prevented the agency from processing your return the normal way. CBNA usually means the IRS found information on your return that didn't match their records — a name spelling, Social Security number, or income figure that conflicted with what employers or banks reported. THD means your refund was held temporarily while the IRS investigated or verified something, but the hold has since been lifted or is about to be.

These codes matter because they explain why you're waiting longer than the standard 21 days, and they tell you what the IRS needs from you — if anything. A CBNA code means you may need to respond to a notice or provide documents. A THD code usually means the delay is on the IRS's end and you don't need to act.

Key Takeaways

  • CBNA indicates a mismatch between your return and IRS records, such as a name or Social Security number discrepancy, and often requires you to respond to an IRS notice.
  • THD means your refund was temporarily held for verification or investigation, but the hold is typically resolved and your refund should process soon.
  • You can see these codes on your IRS account transcript or in a notice the IRS mails to you; check IRS.gov using Get Transcript or call 800-829-1040.
  • If you receive a CBNA notice, respond within the deadline stated in the letter; ignoring it can delay your refund indefinitely.
  • Both codes are informational flags, not penalties, and do not affect your tax liability or future returns unless the underlying issue goes unresolved.

When CBNA appears on your account

CBNA shows up when the IRS cannot match information on your return to what they have on file. The most common reasons are a misspelled name, a transposed Social Security number, an address that doesn't match IRS records, or income reported by your employer or bank that differs from what you claimed. The IRS also uses CBNA when they receive conflicting information from multiple sources — for example, if two W-2s report income under slightly different versions of your name.

When CBNA appears, the IRS will mail you a notice explaining what doesn't match. The notice includes a deadline to respond, usually 30 days. You'll need to provide documentation that proves the correct information — a copy of your Social Security card, a driver's license, a W-2, or a bank statement, depending on what the IRS is asking about. If you don't respond by the deadline, the IRS will not process your return and your refund will not be issued.

Check your IRS account transcript at IRS.gov to see the exact code and any notes about what triggered it. You can also call the IRS at 800-829-1040 and ask them to read the CBNA note to you over the phone. Have your Social Security number and filing status ready.

When THD appears on your account

THD means your refund was placed on hold temporarily while the IRS verified information or investigated a potential issue. Common reasons include a mismatch that the IRS is still researching, a return flagged for identity theft screening, duplicate filing (if you filed twice by mistake), or a hold placed because you claimed a large refund or unusual deductions. Unlike CBNA, a THD hold is something the IRS is handling on their side — you typically don't need to take action.

The hold period varies. Some THD holds last a few days; others can last several weeks while the IRS completes their review. Once the verification is complete, the hold is removed and your refund processes automatically. You don't receive a separate notice that the hold has been lifted — your refund simply appears in your bank account or arrives by mail.

If you see THD on your transcript and want to know how much longer the hold will last, call the IRS at 800-829-1040. They can tell you the reason for the hold and an estimated date when it will be released. If the hold has been in place for more than 60 days, ask the IRS representative to escalate the case or request a supervisor review.

How to check your transcript for these codes

The fastest way to see CBNA or THD on your account is to pull your IRS account transcript online. Go to IRS.gov, click "Get Transcript," and choose "Get Transcript Online." You'll need to verify your identity using either a Social Security number and filing status or a credit card. The transcript will show your return status, any codes attached to your account, and notes about holds or issues.

If you prefer not to create an online account, you can request a transcript by mail. Call 800-829-1040 and ask for Form 4506-C (Transcript Request). Mail it to the IRS address listed on the form, and the transcript will arrive in 5 to 10 business days. You can also use the IRS Where's My Refund tool at IRS.gov, though it shows less detail than a full transcript.

Print or save a copy of your transcript once you receive it. If you need to respond to a CBNA notice or follow up on a THD hold, having the transcript in hand will help you provide the IRS with accurate information about what they flagged.

What to do if you receive a CBNA notice

Read the notice carefully and identify exactly what the IRS says doesn't match. The notice will list the item in question — your name, Social Security number, address, or income — and will explain why it doesn't match their records. It will also state the deadline for your response, usually 30 days from the date on the notice.

Gather the documents that prove the correct information. If the issue is your name, provide a copy of your Social Security card, birth certificate, or driver's license. If it's your Social Security number, provide your Social Security card. If it's income, provide the W-2 or 1099 from your employer or financial institution. If it's your address, provide a utility bill or lease dated within the last 60 days.

Mail the documents to the address listed in the IRS notice. Do not mail them to the main IRS office; use the specific address on your notice. Include a cover letter that restates the issue and explains which documents you're sending. Keep a copy of everything for your records. Send the package by certified mail with return receipt so you have proof of delivery.

Once the IRS receives and reviews your documents, they will either process your return or send you another notice if they need more information. This can take 4 to 8 weeks. Check your IRS account transcript every two weeks to see if the CBNA code has been removed.

What to do if your refund is on THD hold

If you see THD on your transcript, the first step is to confirm that the hold is still active. Call the IRS at 800-829-1040 and provide your Social Security number and filing status. Ask the representative to tell you the reason for the hold and when it is expected to be released. Write down the date and the representative's name.

If the hold was placed within the last 30 days, wait. Most THD holds resolve within 30 to 60 days without any action on your part. Check your account transcript weekly to see if the code has been removed. Your refund will post automatically once the hold is lifted.

If the hold has been in place for more than 60 days, call the IRS again and ask to speak with a supervisor or request that your case be escalated. Explain that the hold has been active longer than expected and ask what additional information they need to complete their review. Some holds can be expedited if the IRS has all the information they need and are simply waiting to process the return.

The difference between CBNA and other refund delay codes

The IRS uses several codes to flag returns, and it's important to know which one applies to yours. CBNA means the IRS cannot match your information to their records and needs you to respond. THD means the IRS is holding your refund temporarily while they investigate. DLN (Document Locator Number) is not a delay code; it's simply the unique identifier for your return. TC 570 (Transaction Code 570) means your return is under examination by the IRS, which is more serious than CBNA or THD and usually requires professional help.

If you see a code you don't recognize on your transcript, call the IRS and ask them to explain it. Different codes require different responses, and acting on the wrong code can delay your refund further. The IRS representative can tell you exactly what the code means and what you need to do next.

Frequently Asked Questions

Will I lose my refund if I don't respond to a CBNA notice?

No, but your refund will not be issued until you respond. If you miss the deadline in the notice, the IRS will not process your return. You can still respond after the deadline, but it may take longer. If you never respond, your refund remains unclaimed indefinitely. Respond as soon as you receive the notice to avoid further delay.

Can I call the IRS to remove a THD hold faster?

Calling can help you understand why the hold is in place and when it will be released, but you cannot force the IRS to remove it early. If the hold has been active for more than 60 days, ask to speak with a supervisor and request escalation. The IRS may be able to expedite the review if they have all the information they need.

What if the CBNA notice says my information is correct but I still disagree?

If the IRS says your information matches their records but you believe there is an error, respond to the notice and explain your position. Provide documentation that supports your version of the information. The IRS will review your response and either agree with you or send you another notice explaining their decision. You can also file a formal appeal if you disagree with the IRS's information.

Does CBNA or THD affect my tax liability or future returns?

No. Both codes are informational flags related to processing your current return. They do not change what you owe or how the IRS treats you in future years. Once the issue is resolved, the code is removed from your account and has no lasting effect on your tax record.

How long does it usually take to get a refund after CBNA or THD is resolved?

After CBNA is resolved, the IRS typically processes your return within 2 to 4 weeks. After THD is lifted, your refund usually posts within 1 to 2 weeks. Timing depends on how the IRS issues your refund — direct deposit is faster than a paper check, which can take an additional 1 to 2 weeks to arrive by mail.