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Are there conditions that could change the amount of my refund?

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Question:

Are there conditions that could change the amount of my refund?

Answer:

Yes, there are several conditions that could change the amount of your refund. These conditions include:

  1. Errors or Omissions on Your Tax Return: Mistakes such as math errors or incorrect information can lead to adjustments in your refund amount. The IRS may correct these errors, which could either increase or decrease your refund.
  2. Changes in Filing Status: Events such as getting married or divorced can alter your filing status, which in turn can affect your refund.
  3. Changes in Income, Deductions, or Credits: Any variations in your income, deductions, or eligibility for certain tax credits can impact the amount of your refund.
  4. Tax Law Changes: Modifications in tax laws can affect your tax liability and consequently your refund.
  5. Outstanding Debts: If you owe past-due federal or state taxes, child support, spousal support, student loans, or other federal non-tax debts, your refund may be offset to pay these debts. The Department of the Treasury's Financial Management Service (FMS) handles these offsets and will send you a notice explaining the amount and reason for the offset.
  6. Identity Theft or Fraud: If your refund is delayed or stolen due to identity theft or fraud, it can affect the amount and timing of your refund. The IRS has procedures to assist taxpayers in such situations.
  7. IRS Review: The IRS may withhold a portion of your refund while further reviewing an item claimed on your return. This review can result in changes to your refund amount.
  8. Federal Tax Liens: If there is a federal tax lien against your property, it can reduce your refund.
  9. Verification of Certain Tax Credits: If you claimed credits like the Earned Income Tax Credit or the Additional Child Tax Credit, your refund may be delayed until mid-February to allow the IRS to verify the accuracy of your return and prevent fraud.
  10. Processing Delays: Errors or delays in processing your tax return can also affect the timing and amount of your refund.

If you believe there is an error in the calculation of your refund, you should contact the IRS for assistance and may need to provide additional documentation to support your claim. It is important to keep copies of all correspondence and documentation related to your refund.

Sources:
CCA 200032042
Publication 17 (2023)
Publication 1582
Publication 1518 (11/2012)

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