FORM 3911, TAXPAYER STATEMENT REGARDING REFUND:
If you have not heard of Form 3911 you are not alone. This form is completed by the taxpayer to provide the Service with information needed to trace the nonreceipt or loss of an already issued refund check.
First, make sure the refund was really sent. If the taxpayer has been waiting a long time for a refund, it does not necessarily mean the check was lost. It could be that the IRS is still processing the return and has not yet issued the payment. Go to IRS Refunds and enter the information from the tax return to verify that the refund was actually sent.
If the IRS sent the refund, but it was never received, use Form 3911 to request a “refund trace.” Fill out Section I and Section II, then sign and date in Section III. Mail in the form, or fax it, to the appropriate office listed on the IRS website.
The primary purpose of Form 3911 is to trace missing payments not to determine the eligibility or the accuracy of the refund amount. You should only file Form 3911 if a substantial amount of time has passed since the return was filed and the IRS indicates that the return was processed and payment sent.