If a check was issued for a joint return, both signatures must be present on the Form 3911 . If the original check has not been cashed, a replacement check will be issued. If the check has been cashed, a photocopy of the check will be mailed to the taxpayer with a claim Form 1133. The completed form should be returned to FMS at the address provided. The investigation of lost or stolen refund checks that have been cashed is a time-consuming process.
Taxpayers can expect a delay of three months to a year before another check is issued.
Refund checks that are not cashed within one year of the issuance date are automatically cancelled. Refund checks will not be split because of a family dispute, even though a divorce decree or other civil action may so direct.