The IRS may take longer than 21 days to issue a refund due to the following reasons: 

• The return has errors, is incomplete, or is affected by identity theft or fraud. 

• The return needs a correction to the child tax credit or recovery rebate credit amount. 

• The return has a claim filed for an earned income tax credit, additional child tax credit, or includes a Form 8379, Injured Spouse Allocation PDF. 

• The time it takes a taxpayer's bank or credit union to post the refund to the taxpayer's account.