FIRPTA Refund Not Received? How to Track Your Payment
Non-resident tax returns take significantly longer to process than regular US returns (and the standard IRS tracking tools do not work for them. If your FIRPTA refund has not arrived and you are wondering what to do, this guide covers every step from checking your status to escalating with the IRS.
Expected Processing Time
Form 1040-NR (non-resident alien return) is processed manually by the IRS International unit. There is no electronic processing option. Under normal conditions:
- No ITIN needed: 4-6 months from the date the IRS receives your return
- New ITIN application included: Add 7-11 weeks for ITIN processing, then 4-6 months for return processing) total up to 8-9 months
- Returns filed January through April: Often take longer due to IRS peak season volume
If it has been fewer than 6 months since you filed, the IRS is likely still processing your return. Contacting them before the 6-month mark typically produces no useful information.
Why "Where's My Refund?" Does Not Work
The standard IRS "Where's My Refund?" tool at irs.gov is designed for Form 1040 (resident returns). It does not track Form 1040-NR returns. If you try to use it, you will either see no results or inaccurate information.
How to Check Your Non-Resident Refund Status
Call the IRS International Taxpayer Services line at 1-267-941-1000. This is not a toll-free number. Hours are Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern time.
Have the following ready before you call:
- Your ITIN (9-digit number)
- The exact refund amount shown on your 1040-NR
- The date you filed your return (or mailed it)
- Your name and address exactly as they appear on the return
- The tax year you are calling about
Expect wait times of 30-90 minutes, especially January through May. Call early in the morning or late in the afternoon on Tuesday through Thursday for shorter hold times.
Why Your Refund Might Be Delayed
IRS Has Not Received Your Return
Form 1040-NR must be mailed. If you used standard international mail without tracking, the return may have been lost. If the IRS has no record of your return after 8+ weeks, you may need to refile. Always use a trackable mailing method (certified mail, FedEx, DHL) and keep the tracking confirmation until your refund arrives.
The IRS Sent You a Letter
The IRS mails correspondence to the address on your return when they need additional information. International mail can take 4-8 weeks to reach foreign addresses. Check the address on your return is correct. Letters typically come from IRS locations in Austin, Texas or Kansas City, Missouri. Treat any such letter as urgent (respond promptly to avoid further delays.
Form 8288-A Mismatch
If the withholding amount on your Form 8288-A does not match what the closing agent reported on Form 8288, the IRS may flag your return for manual review. If you notice a discrepancy, notify your closing agent to file a corrected Form 8288 and 8288-A.
ITIN Expired or Not Matched
ITINs can expire for non-resident aliens who have not filed a US return using their ITIN in the past three consecutive years. If your ITIN has expired, the IRS cannot process your return until you renew it via Form W-7. Call the IRS line to check whether your ITIN is current.
Escalating: Taxpayer Advocate Service
If it has been more than 9 months since you filed and the IRS still has no resolution, consider engaging the Taxpayer Advocate Service (TAS). TAS is an independent organisation within the IRS that helps taxpayers experiencing significant hardship or prolonged delays. They can intervene directly with the processing unit.
To engage TAS, file Form 911 (Request for Taxpayer Advocate Service Assistance) or call 1-877-777-4778. TAS is free. An Enrolled Agent or international tax professional can also contact the IRS through the Practitioner Priority Service line, which typically has shorter hold times than the public line.
Refund Check Was Lost or Returned to IRS
The IRS mails a paper check) there is no direct deposit for non-resident returns. If your refund check was sent to an address you no longer use or was lost in the mail:
- Wait at least 28 days after the expected mailing date before requesting a trace.
- Call 1-267-941-1000 and ask the agent to initiate a refund trace.
- The IRS investigates within 6 weeks and either confirms the check was cashed (in which case you need Form 3911 to dispute) or voids and reissues it.
- Reissuance takes 8-12 weeks after the trace is confirmed.
Frequently Asked Questions
How do I check my FIRPTA refund status?
Call the IRS International Taxpayer Services line at 1-267-941-1000. Have your ITIN, exact refund amount, and filing date ready. The standard "Where's My Refund?" online tool does not work for Form 1040-NR returns.
How long does the IRS take to process Form 1040-NR?
4-6 months under normal conditions. Add 7-11 weeks if you included a W-7 ITIN application. Returns filed during peak season (January through April) often take longer.
What if the IRS says they never received my return?
You likely need to refile. Always use a trackable mailing method when filing 1040-NR internationally. If your original return cannot be confirmed received after 8 weeks, refile with a notation that it is a duplicate filing.
Can the Taxpayer Advocate Service help with a delayed FIRPTA refund?
Yes. If it has been more than 9 months since you filed with no resolution, file Form 911 or call TAS at 1-877-777-4778. TAS is free and can intervene with the processing unit.