Tax season is in full swing and returns are being submitted every day. That means tax refund checks have started to be issued by the IRS. Before you cash that check though you may want to check with your accountant to make sure everything is correct. It may help avoid penalties incurred.
If a taxpayer receives a check from the IRS when it was intended to be applied to the next tax year, the taxpayer should not deposit the check. They should mail the check back to IRS with proof of mailing with a letter indicating that they want the funds applied to their 2017 tax returns, as requested on their 2016 tax return.