VALID › Notice Library › CP42 notice
In the IRS’s own words · not reviewed by VALID
CP42 notice explained, in the IRS’s own words
We reduced your refund because you, your spouse, or a former spouse owed on another tax year.
Read the full CP42 page on irs.gov ↗
What 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.
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.
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?
You may be eligible to file a Form 8379, Injured Spouse Allocation PDF to claim your share of the refund.
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.