obÌåÓý

Understanding your CP49 notice

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.

  • Pay by mail with a check or money order using the payment stub attached to your notice if you can¡¯t pay online.
  • 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:


Frequently asked questions

Call us at the number on your notice and have your paperwork (such as cancelled checks, amended return, etc.) ready, when you call.

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'll receive a check for the remaining amount within 3 weeks unless you owe other taxes or debts we¡¯re required to collect.

If you already made a payment arrangement for the unpaid balance, please disregard the notice.

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. Learn more about e-file.


Helpful information

Need help?

  • You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
  • You may be eligible for free help from the .
  • See if you qualify for help from a .
  • You can request a copy of your notice or letter in Braille or large print.
  • If you can¡¯t find what you need online, call the telephone number on your notice or letter.