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I have not yet received my refund after 60 days it was approved

 
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I have not yet received my refund after 60 days it was approved

You said it's been 60 days since it was "approved", but you probably meant "accepted."

If efiled, double-check with this tool to be sure the return was efiled successfully and accepted:
https://shop.turbotax.intuit.com/efile/efile_status_lookup.jsp

If that showed it was accepted (or if you mailed the return), what do you see at the IRS website below for the status of your Federal refund?  Click the blue button "Check My Refund Status."
http://www.irs.gov/Refunds

If that IRS "Where's My Refund" tool says your return is still "being processed", since it's been longer than 21 days, here's how to phone the IRS to speak to someone to see if they can tell you why it is delayed.

IRS:  800-829-1040  hours 7 AM - 7 PM local time Mon-Fri

Listen to each menu before making the selection.
 
First choose your language. Press 1 for English.

  • Then do NOT choose the first choice re: "Refund", or it will send you to an automated phone line.
  • Instead, press 2 for "personal income tax".
  • Then press 1 for "form, tax history, or payment".  
  • Then press 3 "for all other questions."
  • Then press 2 "for all other questions."  It should then transfer you to an agent, but there is likely to be a long wait.
I usually use a speakerphone so I can work on something else while waiting.

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