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CP39 notice: what it means and what to do
Got an IRS CP39 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 CP39 notice freeWhat the IRS says this notice is about
We used a refund from you, your spouse, or a former spouse to pay your past due tax. You might still owe money.
What you need to do
- Read the notice carefully. It will explain how we used your refund and what you still owe, if anything.
- If you owe, pay your balance now to avoid more penalties and interest. If you’re on a payment plan, keep making your payments.
- If you don’t owe, you don’t need to do anything.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
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.
You may want to
If you can't pay the full amount you owe:
- Learn more about setting up a payment plan .
- Learn more about requesting an Offer in Compromise .
- Learn more about a temporary delay on collection .
Common questions
What should I do if I disagree with the notice? (updated Aug. 27, 2025)
You can write or call us using our contact information found on your notice. If you write us, be sure to explain why you disagree and provide any information you have (such as cancelled checks, amended return, etc.) or have the paperwork ready if you call.
What if I can't pay what I owe? (updated Aug. 27, 2025)
Learn about getting help with tax debt .
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