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Informational
IRS CP49 Notice
Overpayment Applied to Other Tax Debt
Your refund was used to pay another tax debt
What is CP49? CP49 informs you that an overpayment (refund) from one tax year was applied to an unpaid balance from another tax year.
What This Notice Means
CP49 informs you that an overpayment (refund) from one tax year was applied to an unpaid balance from another tax year. This is an automatic offset the IRS performs when you owe taxes.
Why You Received This Notice
- 1You had a refund from one tax year
- 2You owe taxes for a different tax year
- 3The IRS automatically applied the overpayment to the debt
Important Deadline
No action required unless you disagree with the offset.
What You Should Do
- Review both tax years to verify the offset is correct
- Check if you still owe a balance after the offset
- Keep the notice for your records
- If you disagree, contact the IRS
Resolution Options That May Help
What NOT to Do
- Do NOT assume you have no remaining balance
- Do NOT ignore the notice
Need Help With This Notice?
Use our free tools to understand your options and connect with professionals who can help.
Recommended Next Steps
- Verify the remaining balance (if any)
- Consider a payment plan if you still owe money