VALID › Notice Library › CP49 notice
In the IRS’s own words · not reviewed by VALID
CP49 notice explained, in the IRS’s own words
We used all or part of your refund to pay a tax debt.
Read the full CP49 page on irs.gov ↗
What 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.
What should I do if I disagree with the notice?
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?
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.
What happens if the refund you used didn't cover the full balance I owe, and I can't pay the rest?
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?
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?
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.
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.