ReFS uses B+ trees for all on-disk structures including metadata and file data. Metadata and file data are organized into tables similar to a relational database. The file size, number of files in a folder, total volume size and number of folders in a volume are limited by 64-bit numbers; as a result ReFS supports a maximum file size of 16 Exabytes, a maximum of 18.4 × 1018 folders and a maximum volume size of 1 Yottabyte (with 64 KB clusters) which allows large scalability with no practical limits on file and folder size (hardware restrictions still apply). Free space is counted by a hierarchical allocator which includes three separate tables for large, medium, and small chunks. File names and file paths are each limited to a 32 KB Unicode text string.
ReFS employs an allocation-on-write update strategy for metadata, which allocates new chunks for every update transaction and uses large IO batches. All ReFS metadata has built-in 64-bit checksums which are stored independently. The file data can have an optional checksum in a separate "integrity stream", in which case the file update strategy also implements allocation-on-write; this is controlled by a new "integrity" attribute applicable to both files and directories. If nevertheless file data or metadata becomes corrupt, the file can be deleted without taking down the whole volume offline for maintenance, then restored from the backup. As a result of built-in resiliency, administrators do not need to periodically run error-checking tools such as CHKDSK when using ReFS.
Microsoft Windows 8.1 adds support for ReFS volumes and, compared with Microsoft Windows Server 2012, both Windows Server 2012 R2 and Windows 8.1 add additional features when using ReFS, including alternate data streams and automatic correction of corruption when integrity streams are used on parity spaces.