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CP44 notice: what it means and what to do
Got an IRS CP44 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 CP44 notice freeWhat the IRS says this notice is about
There’s a delay sending your refund. We’re checking to see if you owe other federal taxes.
What you need to do
- You don’t need to do anything.
- Within 8 weeks, we’ll either: Send your refund, including any applicable interest, or
- Mail you another notice explaining how we applied your refund to other federal taxes you owe.
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.
Common questions
Why did I get this notice? (updated Jan. 14, 2025)
We may be applying your refund to a balance on another account for which you’re liable.
How long does it take to determine any non-individual liability? (updated Nov. 24, 2025)
It takes up to 8 weeks for us to determine if another balance exists.
What happens after the refund is applied? (updated Nov. 24, 2025)
We’ll send you any remaining amount, including any applicable interest.
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