IRS letters › CP49
Notice CP49
Your refund was used to pay a tax debt
The IRS kept all or part of your refund to pay tax you owed for another year.
What it means
The law lets the IRS apply an overpayment to any other federal tax debt before refunding the rest. The notice shows how much was applied and to which year.
What to do
- Check the year and amount the refund was applied to.
- If the debt is wrong, or you'd already paid it, call the number on the notice.
- If your spouse's debt took a refund from a joint return, you may be able to get your share back as an injured spouse (Form 8379).
Have the letter? Explain it privately →
Drop a photo or PDF of the letter and it's read on your device. Nothing is uploaded.
Is it really from the IRS?
The IRS starts contact by mail. A real notice has a notice number and your tax year, and you can see it, with any balance, in your IRS online account. The IRS never demands payment by gift card, crypto or wire transfer, and never threatens arrest. If in doubt, call the IRS using a number from IRS.gov, not one from the letter.
The law behind it
Free help
The Taxpayer Advocate Service is an independent part of the IRS that helps when a problem isn't being resolved (Form 911, or 877-777-4778). Low Income Taxpayer Clinics represent people for free or a small fee, many in Spanish and other languages.
Other letters
General information, not tax or legal advice. Always follow the dates and instructions printed on your own notice.