If you file a complete and accurate tax return and you are due a refund,
                     your refund will be issued within six weeks from the date we receive your
                     return. If you filed electronically, refund checks will be issued within three
                     weeks after the acknowledgment date. For more information on Electronic
                           Filing, refer to Topic 252. Refunds from amended returns will
                     be issued within 8–12 weeks. Injured spouse claims can take longer,
                     depending on the circumstances. Refer to Topic 203 for more information
                     concerning Injured Spouse Claims.
                  To check the progress of your current year refund, go to www.irs.gov "Where's My Refund" or call the Refund Hotline at (800) 829–1954.
                     Please allow 6 weeks after you mail your return before calling this automated
                     system. When you call, you will need to provide the social security number,
                     your filing status, and the exact amount of the refund.
                  There are several reasons for delayed refunds. An address change after
                     filing the return, a name listed on the tax return that does not match with
                     the name on the Social Security Records, failure to either sign the return
                     or include necessary attachments such as Form W-2 (PDF) or
                     schedules, and detected math errors, are some of the situations that may result
                     in an additional 8–week delay in receiving your refund. Refer to Topic 157 for information concerning how to notify the IRS of an address
                     change. Refer to Topic 303 for a checklist of common errors when
                     preparing your tax return, and for additional items that may delay the processing
                     of your return.
                  If you receive a refund to which you are not entitled, or one for an amount
                     that is more than you expected, do not cash the check until you receive a
                     notice explaining the difference. Follow the instructions on the notice.
                  On the other hand, if you receive a refund for a smaller amount than you
                     expected, you may cash the check, and, if it is determined that you should
                     have received more, you will later receive a check for the difference.
                  If you did not receive a notice and you have questions about the amount
                     of your refund, wait two weeks after receiving the refund, then call 1–800–829–1040.
                  The IRS assists taxpayers in obtaining replacement checks for refunds that
                     are verified as lost or stolen. Form 3911 (PDF), Taxpayer
                           Statement Regarding Refund, may be required to start the replacement
                     check process.