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CP49 notice: what it means and what to do
Got an IRS CP49 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 CP49 notice freeWhat the IRS says this notice is about
We used all or part of your refund to pay a tax debt.
What you need to do
If you still owe money after we’ve applied your refund to your balance:
- Pay online for a fast and secure transaction.
- Access your online account to update your communication preferences.
If you already have a payment plan for this tax year, continue making your payments.
What to do if you can’t pay now
Consider the following options if you qualify:
- Apply for a payment plan if you can’t pay your balance in full.
- Consider an offer in compromise .
- Request a temporary collection delay .
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 June 26, 2022)
Call us at the number on your notice and have your paperwork ready (such as a tax return or amended return) when you call.
Part of the refund you used is mine. You used it to pay taxes my spouse owes. I don't owe any taxes. What can I do? (updated June 26, 2022)
If you don’t owe any taxes, you may still be eligible to claim your share of the refund by filling a Form 8379, Injured Spouse Allocation PDF . Learn more about how to request injured spouse relief .
You only used part of my refund. What happens to the part you didn't use? (updated June 26, 2022)
You'll receive a check for the remaining amount within 3 weeks unless you owe other taxes or debts we’re required to collect.
What happens if the refund you used didn't cover the full balance I owe, and I can't pay the rest? (updated June 26, 2022)
If you can't pay the full amount you owed, you may be eligible to set up a payment plan with us.
What should I do if I already made a payment arrangement? (added June 26, 2017)
If you already made a payment arrangement for the unpaid balance, please disregard the notice.
What if I already paid my full balance for the tax period in question in the past 21 days but received this notice after making the payment? (added June 26, 2017)
If you already paid your full balance in the past 21 days, and your account shows a credit, we’ll refund it if you owe no other taxes or have no other debts we’re required to collect. For more information, you can verify the status of your account or if you have questions, call us at the number on the notice.
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