USTaxPenaltySaverCP49
InformationalRefund Applied to Your Other Tax Debt
Your refund was applied to a tax debt you owe from another year.
Response Deadline
60 days from notice date
Respond before this deadline to avoid additional penalties and enforcement action.
What This Notice Means
CP49 notifies you that part or all of your refund was used to pay a tax balance from another tax period. This is called an "offset." The notice shows which year the payment was applied to and the remaining refund (if any).
Why You May Have Received This
- 1Unpaid tax balance from another year
- 2Prior year balance with penalties and interest
Required Actions
1
Review the tax year that received the offset
2
Verify the balance was correct
3
Contact IRS if you believe this was in error
Your Options
Use these calculators to understand your situation and explore resolution options.
Consequences If Ignored
- No action needed if offset was correct
Tips & Best Practices
- This is automatic - the IRS applies refunds to prior balances
- Any remaining refund should be sent separately
- Check your IRS account to verify the balance applied
Related Resources
Legal References
IRC § 6402
Ready to Take Action?
Our guided workflow will walk you through exactly what to do for this notice, step by step.