IR-2021-75, April 5, 2021
WASHINGTON – Unclaimed income tax refunds worth more than $1.3 billion await an estimated 1.3 million taxpayers who did not file a 2017 Form 1040 federal income tax return, according to the Internal Revenue Service.
"The IRS wants to help taxpayers who are due refunds but haven't filed their 2017 tax returns yet," said IRS Commissioner Chuck Rettig. "Time is quickly running out for these taxpayers. There's only a three-year window to claim these refunds, and the window closes on May 17. We want to help people get these refunds, but they will need to quickly file a 2017 tax return."
The IRS estimates the midpoint for the potential refunds for 2017 to be $865 — that is, half of the refunds are more than $865 and half are less.
In cases where a federal income tax return was not filed, the law provides most taxpayers with a three-year window of opportunity to claim a tax refund. If they do not file a tax return within three years, the money becomes the property of the U.S. Treasury. For 2017 tax returns, the window closes May 17, 2021, for most taxpayers. The law requires taxpayers to properly address, mail and ensure the tax return is postmarked by that date.
The IRS reminds taxpayers seeking a 2017 tax refund that their checks may be held if they have not filed tax returns for 2018 and 2019. In addition, the refund will be applied to any amounts still owed to the IRS or a state tax agency and may be used to offset unpaid child support or past due federal debts, such as student loans.
By failing to file a tax return, people stand to lose more than just their refund of taxes withheld or paid during 2017. Many low- and moderate-income workers may be eligible for the Earned Income Tax Credit (EITC). For 2017, the credit was worth as much as $6,318. The EITC helps individuals and families whose incomes are below certain thresholds. The thresholds for 2017 were:
$48,340 ($53,930 if married filing jointly) for those with three or more qualifying children;
	 
$45,007 ($50,597 if married filing jointly) for people with two qualifying children;
	 
$39,617 ($45,207 if married filing jointly) for those with one qualifying child, and;
	 
$15,010 ($20,600 if married filing jointly) for people without qualifying children.
Current and prior year tax forms (such as the tax year 2017 Form 1040, 1040-A and 1040-EZ) and instructions are available on the IRS.gov Forms and Publications page or by calling toll-free 800-TAX-FORM (800-829-3676).
Taxpayers who are missing Forms W-2, 1098, 1099 or 5498 for the years 2017, 2018 or 2019 should request copies from their employer, bank or other payer. Taxpayers who are unable to get missing forms from their employer or other payer can order a free wage and income transcript at IRS.gov using the Get Transcript Online tool. Alternatively, they can file Form 4506-T to request a wage and income transcript. A wage and income transcript shows data from information returns received by the IRS, such as Forms W-2, 1099, 1098, Form 5498 and IRA contribution information. Taxpayers can use the information from the transcript to file their tax return.
First-time filers and EIP eligible
The IRS reminds first-time filers and those who usually don't have a federal filing requirement that they must file a 2020 tax return to claim the Recovery Rebate Credit (RRC), if they were eligible but did not receive the first or second Economic Impact Payment (EIP), or received less than the full amounts. The IRS offers free options to prepare and file a return at How to File on IRS.gov. Taxpayers who received the full amounts of both EIPs cannot claim the RRC and should not include any information about the payments on their 2020 tax return.
State-by-state estimates of individuals who may be due 2017 income tax refunds
State or District
Estimated Number of Individuals
Median Potential Refund
Total Potential Refunds *
Alabama
21,700
$848
$21,542,300
Alaska
5,000
$960
$5,527,400
Arizona
32,900
$766
$30,655,500
Arkansas
12,600
$811
$12,150,900
California
132,800
$833
$129,793,500
Colorado
27,000
$813
$26,020,400
Connecticut
13,200
$928
$13,945,100
Delaware
5,200
$853
$5,254,600
District of Columbia
3,600
$878
$3,765,500
Florida
89,600
$870
$89,767,400
Georgia
46,300
$791
$44,234,300
Hawaii
7,600
$913
$7,827,400
Idaho
6,200
$727
$5,572,300
Illinois
49,000
$901
$50,355,300
Indiana
30,800
$894
$31,291,100
Iowa
13,500
$922
$13,851,800
Kansas
13,400
$865
$13,313,500
Kentucky
17,700
$875
$17,612,600
Louisiana
21,700
$837
$21,659,900
Maine
5,300
$853
$5,158,000
Maryland
26,700
$872
$27,241,700
Massachusetts
28,000
$978
$30,469,100
Michigan
43,100
$863
$43,189,300
Minnesota
20,400
$808
$19,400,200
Mississippi
11,800
$776
$11,087,800
Missouri
30,500
$831
$29,778,200
Montana
4,400
$808
$4,255,500
Nebraska
7,200
$853
$6,982,000
Nevada
15,500
$845
$15,310,600
New Hampshire
5,900
$968
$6,391,000
New Jersey
34,200
$924
$35,778,700
New Mexico
9,000
$837
$8,913,100
New York
66,700
$956
$71,361,600
North Carolina
43,500
$837
$42,307,200
North Dakota
3,600
$958
$3,779,100
Ohio
48,700
$852
$47,892,500
Oklahoma
19,800
$869
$19,890,300
Oregon
21,200
$765
$19,733,900
Pennsylvania
50,900
$931
$52,861,200
Rhode Island
3,600
$921
$3,792,500
South Carolina
16,800
$768
$15,740,900
South Dakota
3,600
$912
$3,665,500
Tennessee
27,100
$851
$26,534,100
Texas
133,000
$904
$138,355,200
Utah
11,100
$771
$10,251,900
Vermont
2,600
$852
$2,505,200
Virginia
36,600
$827
$36,159,900
Washington
36,900
$928
$38,924,900
West Virginia
6,400
$946
$6,769,600
Wisconsin
18,900
$798
$17,759,900
Wyoming
3,100
$944
$3,273,400
Totals
1,345,900
$865
$1,349,654,800
* Excluding credits.