Traditionally all temporary download files are stored in %temp% folder in Windows. But it is different for IDM (Internet Download Manager) where temporary Incomplete download files are saved in AppData folder.
To find Exact location of the folder or to change the location, Open IDM and click downloads and then Options in the Menu bar.
IDM >> Downloads >> Options.
You will get a New Window. Here select Saveto Tab and in this Window you will see location of the Temporary file. Just Copy the location and Enter it in My Computer’s Address bar. see the Screenshot below:
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Once you are in the folder, go to DwnlData folder and then one more folder (USERNAME).
Right click and select sort by last modified date to set the latest incomplete download file first.
Note: Seeing the contents of incomplete .exe, .rar, .zip files will not work. If you have incomplete media file like video, it might play when you just rename the extension or drag and drop it in Media player.