Understanding your CP39 notice

 

What this notice is about

We used a refund from you, your spouse, or a former spouse to pay your past due tax. You might still owe money.


What you need to do

  • Read the notice carefully. It will explain how we used your refund and what you still owe, if anything.
  • If you owe, pay your balance now to avoid more penalties and interest. If you’re on a payment plan, keep making your payments.
  • If you don’t owe, you don’t need to do anything.

You may want to

If you can't pay the full amount you owe:


Frequently asked questions

You can write or call us using our contact information found on your notice. If you write us, be sure to explain why you disagree and provide any information you have (such as cancelled checks, amended return, etc.) or have the paperwork ready if you call.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

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