Notice code CP49
You got a CP49. Your refund went to a tax debt.
You got a CP49, and your refund went toward a tax debt instead of to you.
The IRS applied it to taxes owed for another year, and no reply is needed if nothing is left.
Check the tax years on the notice against your IRS online account, then follow the steps that fit.
Briefing for CP49
IRS pageThe IRS used your refund to pay a tax debt from another year.
No reply is needed unless you still owe or the refund was partly yours alone.
- Do nothing if the debt is paid and nothing is left.
- Pay any balance left, or set up a payment plan.
- File Form 8379 if the refund paid only your spouse's debt.
Which numbers matter?
Form 8379
The share of the refund that was yours alone can come back to you.
File Form 8379 if you owe nothing and the debt belonged to your spouse.
21 days
A full payment made in the last 21 days that leaves a credit gets refunded if you owe nothing else.
Check your IRS online account for a credit from that recent payment.
What changed recently?
Since September 30, 2025, the IRS has stopped issuing paper refund checks to individual taxpayers, with limited exceptions. Any refund left over now goes out electronically, mainly by direct deposit.
Source: Questions and answers about Executive Order 14247 (paper refund checks).
What is the IRS saying?
The notice shows the refund, the debt it paid, and any balance still owed.
Why did you get it?
You owed for another tax year. Take Luis. His 2025 refund was $2,100 and he still owed on 2023, so the IRS applied the refund there first.
Is it real?
The notice names the tax years involved. Your IRS online account shows the same payment.
Still unsure? Search the code on the IRS notice search, or use the real or fake checklist.
When is your deadline?
No reply is needed unless you still owe or the refund was partly yours alone.
What if you agree?
If a balance is left, pay online or apply for a payment plan. If you already have a plan for that year, keep making the payments.
What if you don't agree?
If you owe nothing and the refund paid your spouse's debt, file Form 8379, Injured Spouse Allocation, to claim your share.
What happens if you ignore it?
Any balance left keeps gaining interest and penalties until paid.
What should you read next?
Questions people ask
Can I get back the part of the refund that was mine?
If the debt was only your spouse's, file Form 8379, Injured Spouse Allocation.
When will I get the rest of my refund?
The IRS says within 3 weeks, unless you owe other taxes or debts it must collect.
What if the refund did not cover what I owe?
Pay the rest or set up a payment plan. Our payment plan page shows how.
I paid in full recently. Why did I get a CP49?
If you paid in the last 21 days and your account now shows a credit, the IRS refunds it if you owe nothing else.
Sources
- Understanding your CP49 notice. Published by irs.gov.
- Questions and answers about Executive Order 14247 (paper refund checks). Published by irs.gov.
Last checked October 2026
What to do now
- Match the tax years and amounts on your CP49 to your IRS online account.
- Pay any balance left online, or apply for a payment plan.
- Keep making payments if you already have a plan for that year.
- File Form 8379 if the refund paid only your spouse's debt.
Still not sure the letter is real? Call the IRS at 800-829-1040 and use that number, not one printed on the letter you doubt.