Your refund may have been split because the IRS applied part of it to other debts you owe, or because you claimed a refundable credit that processes separately from your main refund.
The most common reason for a split refund is offset. The IRS withholds part of your refund to pay debts you owe to federal or state agencies—unpaid taxes from earlier years, student loans in default, child support arrears, or amounts owed to state unemployment or workers' compensation programs. You receive the remainder as your refund, and the offset amount goes directly to the creditor agency.
A second reason is the timing of refundable tax credits. If you claimed the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), the IRS sometimes processes these on a different schedule than the rest of your refund. This is especially common if you filed early in the tax season or if the IRS needed to verify your income or dependent information before releasing the credit portion.
A third possibility is that you received a partial refund because the IRS is still reviewing your return. If the agency flagged something for manual review—mismatched Social Security numbers, income discrepancies, or an unusually large deduction—it may send you what it has calculated so far and hold the remainder pending verification. This can take weeks or months.
Key Takeaways
- The IRS can withhold part of your refund to pay federal debts, state debts, or child support without notifying you in advance.
- Refundable credits like the EITC and Additional Child Tax Credit sometimes arrive on a separate schedule from your main refund.
- If the IRS is reviewing your return for discrepancies, it may send a partial refund first and hold the rest pending verification.
- You can check the status of both payments using the IRS Where's My Refund tool or by reviewing your IRS transcript.
How to tell if your refund was offset
The IRS sends a notice called CP05H or CP05I if it offsets your refund. This notice arrives by mail within two weeks of the offset and explains which agency received the money and why. Check your mailbox for this letter first—it is the clearest proof of what happened.
If you did not receive a notice, you can look up offset information on the Treasury Offset Program (TOP) website at fiscal.treasury.gov/top. Enter your Social Security number and date of birth to see whether any federal debts triggered an offset. For state offsets (child support, unemployment, or state tax debt), contact your state's offset program directly—each state runs its own system and publishes contact information on its revenue or child support agency website.
You can also call the IRS at 800-829-1040 and ask whether your refund was offset. Have your Social Security number and the tax year in question ready. The IRS representative can tell you the amount offset and which agency received it, though they cannot reverse the offset—that requires working with the creditor agency itself.
What to do if you believe the offset was wrong
If you do not owe the debt the IRS claims you owe, or if you already paid it, you have the right to dispute the offset. The process depends on which agency holds the debt.
For federal tax debt, contact the IRS at 800-829-1040 or file Form 12153 (Request for Appeals Conference) if you disagree with the amount owed. For student loan debt, contact your loan servicer or the Department of Education's Federal Student Aid office at 800-557-7394. For child support debt, contact your state's child support enforcement agency—the phone number is on any notice you received. For state tax debt, contact your state revenue department.
Each agency has its own dispute process and timeline. Bring documentation proving you paid the debt or that the debt belongs to someone else (such as identity theft). If you can prove the offset was in error, the agency will request that the Treasury return the money to you, though this can take several months.
Refundable credits that arrive separately
The Earned Income Tax Credit and Additional Child Tax Credit are refundable, meaning you can receive them even if you owe no tax. The IRS sometimes processes these credits on a different timeline than the rest of your return, especially if it needs to verify your income or dependent information.
If you claimed either credit, check your IRS transcript to see whether both payments have posted. Go to irs.gov/transcripts, select "Get Transcript Online," and choose the current tax year. Look for two separate refund entries: one for your main refund and one for the credit. If only one has posted, the second is still processing.
The IRS typically releases refundable credits within 21 days of accepting your return if no verification is needed. If the agency is verifying your information, it can take 60 days or longer. You will receive a notice (usually CP05A or CP05B) if the IRS needs more information before releasing the credit portion.
When the IRS is reviewing your return
If your return was flagged for review, the IRS may send you a partial refund for the amount it has calculated and hold the remainder until verification is complete. Common reasons for review include mismatched Social Security numbers on dependents, income that does not match IRS records, or deductions that seem unusually large for your income level.
The IRS will send you a notice explaining what it is reviewing and what information it needs from you. Respond to the notice within the deadline given—usually 30 days. Provide the documents requested (pay stubs, receipts, dependent birth certificates, etc.) and send them to the address on the notice.
Once the IRS receives and processes your response, it will release the remainder of your refund. This can take 4 to 12 weeks depending on how busy the IRS is and how complex your return is. You can check the status using the Where's My Refund tool at irs.gov/refunds or by calling 800-829-1040.
Tracking both payments with Where's My Refund
The IRS Where's My Refund tool shows the status of your refund and, if applicable, separate payments. Go to irs.gov/refunds, enter your Social Security number, filing status, and the refund amount shown on your return, and select "Check Status."
The tool displays each payment separately if your refund was split. You will see the date each payment was sent and the method (direct deposit or check). If one payment shows as "Sent" and the other shows as "Processing," the second payment is still being prepared. If one payment has been sent but you have not received it after five business days (for direct deposit) or 21 days (for a check), contact the IRS to investigate.
The tool updates once per day, usually overnight. Checking multiple times in the same day will not show new information. If the tool says your refund is still being processed after 21 days from the acceptance date, call 800-829-1040 to speak with an IRS representative.
What to do if you still have not received the second payment
If the IRS shows that both payments were sent but you have received only one, the second payment may be delayed in the mail or lost. For direct deposit payments, wait five business days after the IRS shows the payment as sent. If it does not appear in your account, contact your bank to confirm the deposit was not rejected. Provide the bank with the routing number and account number from your return.
For check payments, wait 21 days after the IRS shows the check as sent. If the check does not arrive, call 800-829-1040 and ask the IRS to issue a replacement check. You will need to wait an additional 4 to 6 weeks for the replacement to arrive. If the original check arrives after you have requested a replacement, do not cash it—contact the IRS to cancel it.
If the IRS shows that a payment was sent but you have no record of it in Where's My Refund, request your IRS transcript to verify the payment actually posted. Go to irs.gov/transcripts and download your Account Transcript for the tax year in question. Look for the refund entries and the dates they were released. If the transcript shows a payment that Where's My Refund does not, contact the IRS with the transcript as proof.
Frequently Asked Questions
Can the IRS offset my refund without telling me first?
Yes. The IRS does not notify you in advance that it will offset your refund. You find out when you receive the notice by mail (usually CP05H or CP05I) or when you check your refund status and see a reduced amount. If you suspect you owe a debt, check the Treasury Offset Program website or contact the relevant agency before filing.
How long does it take to receive the second part of a split refund?
This depends on why the refund was split. If it was offset, you receive the remainder within two weeks. If it is a refundable credit, it typically arrives within 21 days if no verification is needed, or 60+ days if the IRS is verifying your information. If the IRS is reviewing your return, the second payment can take 4 to 12 weeks.
What if I received half my refund and the IRS says I owe money instead of getting a refund?
This usually means the IRS recalculated your return during processing and found that you owe tax instead of receiving a refund. The amount you received was likely an advance or partial payment. The IRS will send you a bill for the amount owed. Contact the IRS at 800-829-1040 to understand what changed and to discuss payment options.
Can I get my offset refund back if I pay the debt?
No. Once the IRS offsets your refund and sends it to the creditor agency, you cannot recover it by paying the debt later. However, if you can prove the debt was paid before the offset occurred, you can dispute the offset and request a refund of the amount sent to the creditor.
Why did my refund split between direct deposit and a check?
This is rare but can happen if you provided incomplete or incorrect banking information on your return. The IRS may deposit part of your refund to the account you listed and mail a check for the remainder. Verify the account number and routing number on your return. If they were wrong, the IRS will not correct them automatically—contact the IRS to update your information for future years.