IRS Notice CP49
Refund Applied to Past-Due Taxes
If you received IRS Notice CP49, it means the IRS has intercepted your refund and applied it to a prior-year tax debt or other outstanding balance.
This notice doesn’t mean you owe new taxes but it confirms that your refund has been taken to cover an existing obligation.
▸ Why Did I Receive CP49?
This notice is sent when:
You were expecting a refund this year
The IRS used all or part of that refund to pay past-due federal income taxes
The refund offset may cover other types of debt in some cases, including:
State income tax debt
Unpaid child support
Federal agency debts (like student loans)
▸ What’s in the CP49 Notice?
Your CP49 letter will show:
The amount of your original refund
The amount applied to past-due taxes or other debts
Any remaining refund, if applicable
Contact info for the IRS and instructions if you believe the offset was made in error
▸ What Should You Do?
Compare IRS records to your own. Does the past-due amount make sense?
Agree with the offset? No action is needed, the refund has been applied.
Disagree? You may need to contact the IRS or request a correction.
Did the offset go to another agency? You’ll need to contact that agency directly.
▸ When to Call a Tax Attorney
If your refund was taken and you don’t believe you owed any back taxes, or if the offset is causing a financial burden, a tax attorney may be able to help.
▸ Take Control of Your Tax Debt
Losing your refund unexpectedly can be frustrating, especially if you didn’t realize you had a balance.
If you believe the IRS made a mistake or you need help resolving old tax debt, call (903) 595-1000 or fill out this quick form to schedule a consultation.
