VALID › Notice Library › CP39 notice
In the IRS’s own words · not reviewed by VALID
CP39 notice explained, in the IRS’s own words
We used a refund from you, your spouse, or a former spouse to pay your past due tax. You might still owe money.
Read the full CP39 page on irs.gov ↗
What 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.
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.
What should I do if I disagree with the notice?
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?
Learn about getting help with tax debt.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.