CP 49 Notice
Why did I receive the CP 49 notice?
This notice is to inform you that the IRS took a refund from one account and applied it to the tax due of another account.
What do I do if I agree with the notice?
If you agree that the refund offset amount is correct and it paid the balance due account in full, you don't have to do anything - just keep the notice for your records.
If you agree but it didn't pay the balance due in full, you should pay the amount remaining on the account to limit penalty and interest charges. If you can't pay the amount in full, you can call the number printed on the notice to request an installment agreement.
What do I do if I disagree with the notice?
If you don't agree that the offset amount was correct because the refund amount was incorrect, call them at the number printed on the notice and ask them for an explanation.
If you don't agree because you paid the balance due account in full more than six weeks ago, call them at the number printed on the notice and have a copy of your canceled check handy. They may be able to locate the payment while you wait and apply it to your account. If they can't locate the payment right away, they may ask you to send them a copy of your canceled check.
If you don't agree because you paid the balance due account in full less than six weeks ago, call them at the number printed on the notice. They will check to see if they applied the payment to your account between the time you sent it and the time the IRS issued the notice.
If you don't agree because you filed an amended return for either the overpaid or balance due account, call them at the number printed on the notice to check on the most current status of your account.
You can also view your IRS Online Account for any recent changes.
For additional information, click on any of the topics below.
What to do if you disagree with the IRS tax notice
Getting rid of tax penalties
What to do if you do not have the money to pay the IRS
This notice is to inform you that the IRS took a refund from one account and applied it to the tax due of another account.
What do I do if I agree with the notice?
If you agree that the refund offset amount is correct and it paid the balance due account in full, you don't have to do anything - just keep the notice for your records.
If you agree but it didn't pay the balance due in full, you should pay the amount remaining on the account to limit penalty and interest charges. If you can't pay the amount in full, you can call the number printed on the notice to request an installment agreement.
What do I do if I disagree with the notice?
If you don't agree that the offset amount was correct because the refund amount was incorrect, call them at the number printed on the notice and ask them for an explanation.
If you don't agree because you paid the balance due account in full more than six weeks ago, call them at the number printed on the notice and have a copy of your canceled check handy. They may be able to locate the payment while you wait and apply it to your account. If they can't locate the payment right away, they may ask you to send them a copy of your canceled check.
If you don't agree because you paid the balance due account in full less than six weeks ago, call them at the number printed on the notice. They will check to see if they applied the payment to your account between the time you sent it and the time the IRS issued the notice.
If you don't agree because you filed an amended return for either the overpaid or balance due account, call them at the number printed on the notice to check on the most current status of your account.
You can also view your IRS Online Account for any recent changes.
For additional information, click on any of the topics below.
What to do if you disagree with the IRS tax notice
Getting rid of tax penalties
What to do if you do not have the money to pay the IRS
