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CP42 notice: what it means and what to do
Got an IRS CP42 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 CP42 notice freeWhat the IRS says this notice is about
We reduced your refund because you, your spouse, or a former spouse owed on another tax year.
What you need to do
- Read your notice carefully. It explains how we used your refund and what’s remaining.
- You don’t need to do anything at this time.
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
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
What should I do if I disagree with the notice? (updated Dec. 4, 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.
Part of the refund is mine and was used to pay my spouse’s taxes. I don't owe any taxes. What can I do? (updated Dec. 4, 2025)
You may be eligible to file a Form 8379, Injured Spouse Allocation PDF to claim your share of the refund.
What happens to the part of my refund you didn't use? (updated Dec. 4, 2025)
You'll receive a check for any part of the refund we didn't use.
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