More than $1.2 billion in unclaimed tax refunds from the 2022 tax year remains uncollected, with over 1.3 million taxpayers yet to file, according to the Internal Revenue Service (IRS).
The agency said individuals who did not submit a 2022 tax return may still be eligible to claim refunds but must act before the April 15, 2026, deadline. Taxpayers typically have a three-year window to claim refunds, after which the funds become the property of the US Treasury.
Failing to file a return does not only mean losing withheld income; it may also prevent taxpayers from accessing refundable tax credits, including the Earned Income Tax Credit (EITC).
Refundable tax credits can reduce a taxpayer’s liability below zero, allowing them to receive the remaining amount as a refund even if no federal tax is owed.
The EITC, one of the most widely claimed refundable credits, is designed to support low- to moderate-income earners. Eligibility depends on income level, filing status, and the number of qualifying children. For the 2022 tax year, the credit was worth up to $6,935 for eligible taxpayers with children.
To qualify, individuals must have earned income from wages, self-employment, or certain disability payments; meet income limits; possess a valid Social Security number; and be a U.S. citizen or resident alien for the full year. Those filing as married filing separately are not eligible.
The IRS warned that refunds may be delayed or withheld if taxpayers have not filed returns for 2023 and 2024. It advised affected individuals to bring their filings up to date to avoid losing access to their refunds.
In some cases, refunds may also be reduced under the Treasury Offset Program, which allows the government to apply tax refunds to outstanding debts such as child support, unpaid taxes, unemployment compensation debts, and certain federal non-tax obligations, including student loans.
Taxpayers affected by offsets are notified of the amount and the agency involved. Disputes must be directed to the relevant agency, not the IRS. Those filing jointly may recover their share by submitting an injured spouse claim using Form 8379.
The IRS estimates the median refund for 2022 at $686, noting that additional credits could increase the total amount owed to eligible taxpayers.
Large states, including California, Texas, Florida, New York, and Pennsylvania, account for the highest number of unclaimed refunds.
What taxpayers need to file
Taxpayers who no longer have their 2022 records can request copies of key documents such as Forms W-2, 1099, 1098, or 5498 from employers or financial institutions.
They may also access wage and income information through the IRS “Get Transcript Online” tool, which provides the details needed to complete a return. The platform allows users to view past filings, check adjusted gross income, review payment history, and manage tax obligations.
Alternatively, individuals can submit Form 4506-T to request transcripts by mail, although the process may take several weeks.
Most tax software providers also support prior-year filings, allowing taxpayers to complete outstanding returns electronically.
