IRS CP49: what it means and what to do
The IRS used all or part of your refund to pay a tax debt you owe. This summary is drawn from the IRS page for the CP49, last checked on October 13, 2026.
Why you received a CP49
- You had a tax debt, and the IRS applied all or part of your refund to it
What to do
- If you still owe after the refund was applied, pay online
- If you can't pay now, apply for a payment plan, consider an offer in compromise, or request a temporary collection delay if you qualify
- If you already have a payment plan for this tax year, keep making your payments
- If you disagree, call the number on your notice with your tax return or amended return ready
If you disagree, or do not respond
Call the number on your notice and have your paperwork ready, such as your tax return or amended return.
Get your records together first
Most notices come down to matching what the IRS has on file against your own records. Before you reply, pull the return the notice refers to, the bank statements and income forms for that year, and any payment confirmations. If your books are reconciled to the bank, that comparison takes minutes instead of days.
Source and verification
IRS: Understanding your CP49 notice →
Last verified against that page on October 13, 2026. This is general information, not advice for your situation. The notice itself is the authority on your amounts and dates. Talk to a CPA or enrolled agent if the amounts are large or you are unsure.
Related
- All IRS notices explained
- IRS CP2000 — The IRS is proposing changes to your tax return because income or payment information it received from third parties does not match what you reported.
- IRS CP14 — The IRS says you owe money on unpaid taxes.
- IRS CP501 — This is a reminder that you still owe a balance on one of your tax accounts.
- IRS CP503 — This is your second reminder that you have an unpaid balance on one of your tax accounts, because the IRS hasn't received your payment or a response to earlier notices.
- IRS CP504 — This is a Notice of Intent to Levy under Internal Revenue Code section 6331(d) and a final reminder that the IRS may levy your wages, bank accounts, or state tax refund for an unpaid balance.
- IRS LT11 — The IRS has not received payment for overdue taxes and intends to seize your property or rights to property.
- Find an accountant — for help responding.
Frequently asked questions
What is an IRS CP49 notice?
The IRS used all or part of your refund to pay a tax debt you owe.
What if I disagree with the CP49?
Call the number on your notice and have your paperwork ready, such as your tax return or amended return.
My share of the refund was used for my spouse's taxes and I owe nothing. What can I do?
You may claim your share by filing Form 8379, Injured Spouse Allocation.
What if only part of my refund was used?
You'll receive a check for the rest within 3 weeks unless you owe other taxes or debts the IRS must collect.
What if I already have a payment arrangement?
Disregard the notice.
I paid in full in the last 21 days and still got this notice. What now?
If your account shows a credit, the IRS will refund it if you owe no other taxes or collectible debts. You can check your account or call the number on the notice.
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Authoritative sources
US tax rules change every filing season. Always verify the current position with the official sources below before filing.
- IRS — irs.govInternal Revenue Service. Forms, publications, due dates, and current-year thresholds for federal income tax, payroll tax, and 1099 reporting.
- IRS — Forms & InstructionsCanonical PDF forms (W-4, W-9, 1099-NEC, 1040-ES, 941, 940, W-2, W-3) with current-year instructions.
- SSA — Business Services OnlineSocial Security Administration portal for W-2 / W-3 e-filing, EIN verification, and AccuWage validation.
- Streamlined Sales Tax — streamlinedsalestax.orgMulti-state Streamlined Sales and Use Tax Agreement (SSUTA) — registration in 24 SST member states with one application.
- Tax Foundation — Sales Tax & NexusIndependent state-by-state research on sales tax rates, economic nexus thresholds, and franchise / margin tax structures.
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