Form 1040 Processing Timeframes
IRS is now opening mail within normal timeframes, and has also made significant progress in processing prior year returns. Including current year returns, IRS had more than 17 million unprocessed individual returns in the pipeline as of April 30.
Unprocessed returns include those requiring correction to the Recovery Rebate Credit (RRC) amount or validation of 2019 income used to figure the Earned Income Tax Credit (EITC) and Additional Child Tax Credit (ACTC). This work requires special handling by IRS employees, and it is therefore taking more than 21 days to issue any related refunds. If a correction is made to any RRC, EITC or ACTC claimed on the return, IRS will send the taxpayer an explanation. Get details here