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CP32 notice: what it means and what to do
Got an IRS CP32 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP32 notice freeWhat the IRS says this notice is about
We sent you this notice to let you know we sent your replacement refund check. You should receive your replacement check within 30 days from the date printed on your notice.
What you need to do
- When you receive your check, be sure to cash it.
- If you still have the expired check, please destroy it.
- To check the status of your replacement check, visit Where's My Refund?
- If you don’t receive your refund check within 30 days, call the number on your notice.
Your deadline
The IRS page for this notice mentions 30 days. Always use the date printed on your own notice.
What to check before you answer
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
Common questions
Can I receive my replacement check via Direct Deposit? (added Aug. 6, 2024)
No. Replacement checks are sent by mail. You can request your refund via Direct Deposit by completing the requested banking information in the "Refund" section of your tax form for next year.
Since my refund check was returned, can I request that you mail it to my work address instead? (updated Aug. 6, 2024)
Refund checks are mailed only to the address of record, which is the address provided on the tax return or the result of an address change after the return is filed.
I filed jointly, but my spouse and I are now divorced. Where will you send the refund? Can you send us two checks? (updated Aug. 6, 2024)
A refund check is mailed to the address of record, which is the address provided on the tax return or the result of an address change after the return is filed. We will send one refund check listing both you and your spouse's names. If you wish to have the refund split and issued in two checks, you must return the uncashed refund check to the address on your notice and a copy of your divorce decree showing how the refund is to be allocated.
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