The date the IRS sent the refund isn't always the same as the date it is made available to you. Once it's sent, the timeframe is then on bank processing...and no longer an IRS matter. Processing/pending time varies from bank to bank...your bank may take a day or 2 longer than mine, to make funds available to you. Some will show that it's pending, others may not show a pending status on your end (as if the bank hasn't receive anything).
The IRS gives a 21 day timeframe but more often than not, it doesn't take that long. This time period allows enough time to process the refund without people prematurely/unnecessarily calling the IRS and using up their manpower. After 21 days, you can call and the IRS will address the delay. They request you contact your bank to verify the hold up isn't on their end first.
One other thing I try to point out as a misunderstanding... is to keep in mind there are 2 separate steps to the IRS processing refunds, that are frequently confused to be 1 step:
Accepted (step 1) and Approved (step 3). Accepted only means it was received, not that the numbers (or claimed refund amount) have been accepted as correct. Approved is the IRS has verified your return/refund is correct.
