IRS CP39 Notice
Refund Applied to a Spouse's or Former Spouse's Tax Debt
A refund from you, your spouse, or a former spouse was used to pay a past-due tax debt. You might still owe money.
What is CP39? CP39 tells you the IRS used a refund from you, your spouse, or a former spouse to pay your past-due tax, and that you might still owe money.
What This Notice Means
CP39 tells you the IRS used a refund from you, your spouse, or a former spouse to pay your past-due tax, and that you might still owe money.
What sets CP39 apart from CP49 is the population involved: CP49 describes an offset within your own tax years, while CP39 involves a refund tied to a spouse or former spouse on a joint or related account.
Why You Received This Notice
- 1A refund belonging to you, your spouse, or a former spouse was used to pay a past-due tax debt.
Important Deadline
The CP39 page does not publish a payment deadline. It states the notice will explain how the IRS used the refund and what, if anything, you still owe -- and to pay any balance now to avoid more penalties and interest if you do owe.
What You Should Do
- Read the notice carefully -- the IRS states it explains how it used the refund and what you still owe, if anything.
- If you owe, pay the balance to avoid more penalties and interest.
- If you can't pay the full amount, the IRS names three options on its "You may want to" section: setting up a payment plan, requesting an Offer in Compromise, or a temporary delay on collection.
- If you disagree, the FAQ states you can write or call the IRS.
Resolution Options That May Help
What NOT to Do
- Do NOT assume the debt is fully resolved just because a refund was applied. The IRS states you might still owe money.
Frequently Asked Questions
What if I disagree with how the refund was applied?
Need Help With This Notice?
Use our free tools to understand your options and connect with professionals who can help.
Related Notices
Recommended Next Steps
- Compare the notice against your own and your spouse's or former spouse's tax records to confirm the amount applied.
- If you still owe, read our payment-plan entry.
What this page does not say
- The page does not mention Form 8379, Injured Spouse Allocation, by name -- checked directly, not assumed absent.
Sources and last reviewed
- Understanding your CP39 notice — Internal Revenue Service, retrieved 2026-08-24
Sourced to primary IRS materials and editorially reviewed on 2026-08-24. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.