My IRS refund check was mailed overseas and never arrived. What do I do?

It's most common for people who file Form 1040-NR with an address in China and have no U.S. bank account. Without a U.S. account, the IRS can only mail a paper check, and slow international mail plus address formatting problems mean checks get returned or lost.

Typical situations:

• You live in China and filed Form 1040-NR to recover tax over-withheld on U.S. dividends or interest (withholding shown on Form 1042-S).
• You sold a U.S. home, FIRPTA withheld too much, and you filed Form 1040-NR the next year for the refund (withholding shown on Form 8288-A).
• You studied or worked in the U.S., moved back, and the refund was mailed to your address in China.

One expectation to set: for refunds of tax withheld on Forms 1042-S or 8288-A, the Form 1040-NR instructions say to allow up to 6 months. So a late refund isn't necessarily a lost one. Check the status first.

Under Executive Order 14247, the IRS began phasing out paper refund checks for individuals on September 30, 2025, in favor of direct deposit. But the IRS can deposit only into U.S. financial institutions, so taxpayers overseas without a U.S. account may still receive paper checks.

Here's the process the IRS has described: if your return has no bank information, the IRS mails a CP53E notice asking you to provide it, or to claim an exception, within 30 days. If you don't respond and nothing else is wrong with the return, the refund goes out as a paper check after six weeks. The IRS also says it will keep issuing a limited number of paper checks for hardship and for legal or procedural reasons, and that international taxpayers should keep using the existing options for now.

Use Where's My Refund (irs.gov/wmr) or your account transcript. If the tool says the check was returned as undeliverable, or the transcript shows transaction code 740, you're in Case A. If there's only a code 846, with no 740 or 841, and the waiting period has passed, you're in Case B.

• Where's My Refund: no login needed. Enter your SSN or ITIN, filing status and the exact whole-dollar refund amount. For paper returns, status usually shows up about 4 weeks after you file. If the result page gives a reference number, have it ready when you call.
• Transcript codes: 846 means the refund was issued, 740 means the check came back to the IRS, and 841 means the check was canceled.
• Calling yourself: from outside the U.S., call +1-267-941-1000 (not toll-free). Inside the U.S., call the IRS individual line at 1-800-829-1040, or the number your Where's My Refund result shows, if it shows one.
• Through your CPA: with your signed Form 2848 (power of attorney), a CPA can pull your transcripts and call the IRS line reserved for tax professionals (the Practitioner Priority Service) to check status and start a trace.

Match what Where's My Refund or your transcript shows to a row below.

What you see	What it means	What to do
Where's My Refund says the check was returned as undeliverable, or the transcript shows 740	Case A: the check is back at the IRS and the money is safe	Update to a U.S. address and the IRS reissues; no Form 3911
Only 846 (issued), no 740 or 841, less than 9 weeks for a foreign address (4 weeks for U.S.)	The check may still be in the mail	Wait, then check again
Only 846, more than 9 weeks for a foreign address (4 weeks for U.S.), still nothing	Case B: probably lost	Request a trace by phone, or mail or fax Form 3911
You received the check, then lost it, or it was stolen or destroyed	Case B, no waiting period	Request a trace right away
The transcript shows 841	The check was canceled	Have your CPA pull the records to see why and what comes next

The money is still at the IRS, so there's no trace and no Form 3911. Once the IRS records a new address, the hold created by the returned check releases and the IRS reissues the refund to that address. You don't have to ask separately for a reissue.

Three ways to update the address, fastest first:

1. Call the IRS yourself. After identity verification, you can update the address by phone. Under the Internal Revenue Manual, a representative holding Form 2848 can't change your address by phone; a representative has to use Form 8822. So this call has to come from you.
2. Return the CP31 response stub. When a check comes back, the IRS generally mails a CP31 notice. If you have it, write the new address on the response portion and mail it back. That's the simplest route.
3. Mail Form 8822, Change of Address. The IRS usually needs 4–6 weeks to process it, and the check is reissued after that.

The online address change options in the IRS individual online account and in Where's My Refund aren't reliably available to everyone. If you don't see the option, use one of the three methods above.

Keep in mind that the new address becomes your address of record, so future IRS letters go there too. Choose a stable U.S. address where someone will collect your mail.

Form 8822 is one page, and you copy most of it from your return. The key points: the old address must match the foreign address on your return, the new address should be a reliable U.S. address, and if your old address was abroad, the form goes to the IRS in Austin, Texas.

Work down the form line by line.

Line	What to enter	Notes
Line 1	Check Individual income tax returns	Covers Form 1040-NR too
3a / 3b	Your first and last name; SSN or ITIN	Name as shown on your return
4a / 4b	Spouse's name and number	Only if your last return was joint
6a	Old address: the foreign address on your return	Country, province and postal code go in the separate boxes; don't abbreviate the country
7	New address: a U.S. address where you get mail	If a relative or your accountant receives it, write "C/O" and their name
Signature	You sign and date	Both spouses sign if your last return was joint; a representative who signs must attach a copy of Form 2848
Where to mail	Old address abroad: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0023	Double-check the address chart on page 2 before mailing

We recommend a short cover letter in the taxpayer's name that covers:

• Tax year, form (for example, Form 1040-NR), filing status and refund amount
• The issue date of the original check and the Where's My Refund reference number, if any
• The request: update the address and reissue the returned check to the new address, not to the old foreign address
• Enclosure: Form 8822

Mail the letter and Form 8822 together, scan a copy first and keep the tracking number.

You can request a trace once 9 weeks have passed since the check was issued to a foreign address, or 4 weeks for a U.S. address. If you received it and then lost it, or it was stolen or destroyed, there's no wait. Start the trace by phone, or mail or fax Form 3911. The IRS usually responds in about 6 weeks.

• By phone: if you filed single, married filing separately or head of household, you can start a trace through Where's My Refund or the IRS refund line. A CPA with Form 2848 can also start one through the practitioner line. If a trace was started by phone, don't also send Form 3911.
• Form 3911: the taxpayer signs; on a joint return, both spouses sign. Joint filers may need to use Form 3911.
• Where to send Form 3911: if your address is in a foreign country (or you file Form 2555 or are a dual-status alien), mail it to Austin Refund Inquiry Unit, 3651 S Interregional Hwy 35, Mail Stop 6542 AUSC, Austin, TX 78741, or fax it to 855-203-7538. That fax number accepts only Form 3911, nothing else.
• What happens next: if the check wasn't cashed, the IRS cancels it and issues a new one. If it was cashed, the Bureau of the Fiscal Service (BFS) sends a claim package with a copy of the cashed check, and it's handled as a possible forgery.

A U.S. Treasury check is valid for 1 year from the issue date. If you have a U.S. account, depositing it there is easiest. If not, the check can be mailed to China for collection through a bank there, but ask the branch first. Your CPA can't endorse or cash it for you.

• If you have a U.S. bank account: the IRS deposits refunds only into U.S. financial institutions, not banks in China. And for security reasons, IRS employees can't take bank account information over the phone. When the IRS asks for bank details (for example, with a CP53E notice), you provide them through your IRS individual online account.
• If you don't: mail the check to China and ask a bank there to handle foreign-currency check collection. In our experience, Bank of China generally takes 30 to 60 days and charges a fee, and branches vary. Before we mail anything, ask your branch whether it will collect a US Treasury Check, how long it takes and what it costs. As far as we know, ICBC does not accept U.S. Treasury checks for collection.
• If you're visiting the U.S. soon: the person receiving it can hold the check until you arrive and deposit it yourself.
• If it expires: an uncashed check older than 1 year doesn't disappear. The money goes back to your IRS account, and you can ask the IRS to reissue it, with another wait.
• The compliance line: under Circular 230 §10.31, a tax professional may not endorse or otherwise negotiate a client's refund check, or have it paid into an account the professional or firm controls, even with the client's permission. So we receive and forward checks. We never cash them.

A check is just paper, so it goes as a document. We usually use a USPS Priority Mail Express International flat rate envelope. EMS delivers it in China, and it's trackable end to end.

Prices change, so this is a qualitative comparison. Get a quote on the day you ship.

Option	Speed	Tracking	Notes
USPS Priority Mail Express International flat rate envelope	Fast	Tracked through the postal system end to end	Our usual choice; EMS delivers in China, with a formal claims process
USPS Priority Mail International flat rate envelope	Slower	Weaker tracking inside China	Cheaper
UPS / FedEx / DHL document service	Fastest	Best	Usually the most expensive
SF Express USA (book a document shipment online)	Fast	SF delivers in China; easy to track	Priced by address and weight
Chinese consolidators and the international services of Chinese couriers	Varies	Depends on whether there's an end-to-end tracking number	Often consolidated, then handed to SF or EMS; ask about end-to-end tracking and loss coverage

When shipping:

• Declare the contents as "Documents."
• Photograph or scan both sides of the check first, and send the tracking number to the recipient.
• The recipient pays the shipping, agreed in advance. If the refund is only a few hundred dollars, postage is a real share of it, so it may be worth waiting until your next U.S. trip.

A returned check with a phone address update is fastest. Mailing Form 8822 adds 4 to 6 weeks. A lost check that needs a trace takes the longest. Here's a rough guide to the time from starting until the check is in your hands.

Each column is one leg; the last column is the total. Actual timing depends on the IRS.

Case	IRS processing	Mail to the U.S. address	Forward to China	Total
Case A: check returned, you update the address by phone	About 2–4 weeks to reissue	1–2 weeks	5–10 days	About 1–2 months
Case A: check returned, Form 8822 mailed	4–6 weeks for Form 8822, then reissue	1–2 weeks	5–10 days	About 2–3 months
Case B: check lost, trace requested	Trace allowed after 9 weeks for a foreign address; about 6 weeks for the result	1–2 weeks	5–10 days	About 2–3 months from the trace request

Start with what happened to the check: returned, lost, or already in hand. Then consider whether you have a U.S. account and whether you'll be in the U.S. soon.

• Case A: the check was returned to the IRS. Calling yourself to update to a U.S. address is fastest. If you have the CP31, mail back the response stub. Otherwise, send Form 8822 with a cover letter and allow 4–6 weeks.
• Case B: lost, or never arrived. After 9 weeks for a foreign address (4 weeks for U.S.), request a trace by phone or by mailing or faxing Form 3911. Expect about 6 weeks. If the check was cashed, follow the BFS claim package.
• Received, then lost, stolen or destroyed. No waiting. Request a trace now.
• The check is at a U.S. address. Deposit it if you have a U.S. account. If not, confirm with a Bank of China branch that it will collect the check, then arrange shipping. If you're visiting soon, have it held for you.
• The check is close to expiring, or already expired. If it wasn't cashed within 1 year, contact the IRS about a reissue.