IRS Processing Times: What the IRS Says for Refunds, Amended Returns, ITINs, EINs, CAF, and Offers

IRS processing times at a glance (checked through September 20, 2026)

Every figure in this table is one the IRS prints on its own website. The IRS publishes no data feed for processing times, so we read each page by hand and record the date. Each row carries its own check date because the pages change on different schedules — the IRS's processing dashboard updates monthly, while the ITIN and offer-in-compromise pages change rarely. We re-check every row monthly.

Two cautions. First, these are the IRS's stated typical times, not guarantees; returns that need correction or special review take longer, and the IRS says so on its own pages. Second, where the IRS gives only a range, a floor, or nothing, the table says that instead of supplying a tidier number.

Refunds

For an e-filed return, the IRS says the typical time to receive a refund is 3 weeks from the date you e-filed. For a mailed return, it says 6 or more weeks from the date the IRS received it. The IRS's processing dashboard adds that e-filed Form 1040 returns are "generally processed within 21 days," and that paper returns where a refund is expected go ahead of other paper returns. Refund status shows in the IRS tracker 24 hours after you e-file a current-year return and 4 weeks after you file a paper return.

The IRS attaches one caveat to all of these times: a return that needs corrections or further review takes longer. If your refund passes the stated window, why a refund is held walks through what the IRS is checking, and refund offset covers a refund that arrives smaller than expected.

Amended returns (Form 1040-X)

The IRS says to allow 8 to 12 weeks for a Form 1040-X to process and warns that "in some cases, processing could take up to 16 weeks." Where's My Amended Return starts showing status around 3 weeks after you submit.

The IRS dashboard shows which paper amended returns it is working now. On September 18, 2026, it reported it was processing amended Form 1040 series returns received in June 2026, and original paper Form 1040 series returns received in September 2026. That month moves forward every month, so treat it as a dated snapshot, not a standing figure. The dashboard also says it does not include returns that need error correction or other special handling.

CAF authorizations: Forms 2848 and 8821

The IRS's processing dashboard says both Form 2848 (power of attorney) and Form 8821 (tax information authorization) are "processed 7 business days after receipt." It asks filers not to submit a duplicate form and points to Tax Pro Account for real-time status of a power-of-attorney or tax-information-authorization request. To find the right form for a representation or disclosure need, use Form Finder.

We found no IRS-stated processing figure beyond that seven-business-day line, and we did not check National Taxpayer Advocate reporting for a different measured figure. If you need a number for a client who is waiting on a Centralized Authorization File record, use the IRS's seven business days and Tax Pro Account status, not an FTD estimate.

ITINs (Form W-7)

The IRS says to allow 7 weeks for it to notify you about your ITIN application. It says the wait can run 9 to 11 weeks during tax season (January 15 to April 30) or if you applied from overseas, and it tells applicants who get no notice in that window to contact the IRS. The dashboard's snapshot on September 18, 2026 showed the IRS working Form W-7 applications received in August 2026. When the IRS assigns the number, it sends a notice — see CP565.

EINs (Form SS-4)

Online, the IRS issues an EIN immediately if it approves the application, and you must finish the application in one session. By fax, the IRS dashboard says it processes Form SS-4 10 business days after receipt. By mail, it says within 30 days of receipt. The online application is not available if your principal place of business is outside the U.S.; those applicants apply by phone, fax, or mail.

Offers in compromise

The IRS does not publish a typical processing time for an offer in compromise. Neither the IRS's offer-in-compromise page nor the Form 656-B booklet gives one, so this page gives none. What the IRS says is procedural: if it can process your offer, it mails a letter with the estimated date of contact.

The one time limit that exists is in the statute. Under IRC §7122(f), an offer is deemed accepted if the IRS does not reject it within 24 months of submission. The statute excludes any period in which the liability is in dispute in a judicial proceeding, and the IRS's page says the two years does not include the appeal period. The statute counts from "the date of the submission"; the IRS's page counts from "the IRS receipt date." That 24 months is a legal cap, not a typical wait. To test whether an offer is worth filing at all, use the OIC Pre-Qualifier.

How we keep this page current

We re-check every row against its IRS page once a month and record the check date and the IRS's own "last reviewed" date on each row. If a row's check date is more than 45 days old, treat its figure as unconfirmed and go to the linked IRS page. The most recent check on this page was September 20, 2026.

We do not pull these figures automatically. The IRS publishes them as web-page text only, so an automated copy would risk showing a number the IRS has already changed.

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