Form 3911: Lost or Stolen Check Guide

Sometimes a federal tax check never arrives. Or it is lost, stolen, or destroyed after it is mailed. The IRS uses Form 3911 to start a trace. This guide explains what the form asks. It is general information, not advice about your own case.

When to use it

The form has three answers you can give in Section II. You can say you did not receive the check at all. You can say a check you received was lost, stolen, or destroyed. Or you can say you received the check and signed it. Each answer changes what the IRS can do, so read each box before you check one.

Fill in the top sections

Enter the information on line 4 exactly as it appeared on your tax return. If nothing changed from the top of the form, write N/A in those fields.

Section I asks for your name, your taxpayer number, your current address, and a phone number where the IRS can reach you from 8 a.m. to 4 p.m.
Line 2 is for a spouse. If a spouse is named, that spouse must sign line 11.
Lines 4 through 6 ask for the name and address on your return, and for any representative you authorized to receive the check.
Line 7 asks for the type of return, the tax period, the date you filed, and whether the money was sent by check or direct deposit.

Lines 8 and 9

Check all boxes that apply to you. Line 8 covers a check you did not receive, or one that was lost, stolen, or destroyed. Line 9 covers a check you received and signed. The form notes that the IRS cannot issue a replacement check if you endorsed it and someone else cashed it. The reason is that the other person did not forge your signature.

Sign and certify

Sign and date line 10. You sign under penalties of perjury, so check every number and name twice before you sign. For a joint return, both spouses must sign before the IRS can begin a trace. In the certification, you ask the IRS to send a replacement check. You also agree to return one if you receive two.

One form for each check

The form says to complete a separate Form 3911 for each check you ask about. If you have two missing checks, you need two forms. Keep a copy of every form you send.

A check that was not cashed in time

A check that was not cashed within one year of its issue date can no longer be cashed. The form says to contact the IRS for instructions on returning it. Do not try to cash an old check on your own.

Where to send the form

Use the envelope provided with the form. If you do not have it, mail the form to the IRS center where you would normally file a paper tax return. The form's privacy notice says you do not have to give the information. But without it, the IRS may not be able to trace the check or replace it.

Before you send it

Check your name, taxpayer number, and address.
Confirm the tax period and the type of return.
Choose the one Section II box that matches your situation.
Sign and date line 10, and get the second signature if a spouse is named.
Keep a copy for your records.

A tax transcript can show your account activity. For more on what it is and how to read it, see our guide to what a tax transcript is. For a wider view of IRS mail and notices, read tax audit basics and your rights.

Sources: Sources: IRS, Form 3911, Taxpayer Statement Regarding Refund (Rev. October 2022) (https://www.irs.gov/pub/irs-pdf/f3911.pdf); IRS, About Form 3911 (https://www.irs.gov/forms-pubs/about-form-3911-taxpayer-statement-regarding-refund) This is general information, not advice about your specific return.

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