Understanding your CP49 Notice
We sent you this notice to tell you we used all or part of your refund to pay a tax debt.
What you need to do
- Read your notice carefully — it'll explain how we used your refund.
- Contact us if you disagree.
You may want to...
- Download copies of the following materials (if they were not included with your notice):
- Call 1-800-TAX-FORM (1-800-829-3676) to order forms and publications.
- Do the following if you still owe money after we used your refund:
- Complete and send us a Form 2848, Power of Attorney and Declaration of Representative to authorize someone (such as an accountant) to contact us on your behalf.
Answers to Common Questions
What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
Part of the refund you used is mine. You used it to pay taxes my spouse owes. I don't owe any taxes. What can I do?
You can file a Form 8379, Injured Spouse Allocation to claim your share of the refund.
You only used part of my refund. What happens to the part you didn't use?
You'll receive a refund check for any part we didn't use.
What happens when the refund you used didn't pay the full amount I owe and I can't pay the rest?
You can make a payment plan with us when you can't pay the full amount you owe.
How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them.
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.
Printable samples of this notice (PDF)
Tax publications you may find useful
- Publication 594, The IRS Collection Process
- Form 8379, Injured Spouse Allocation and instructions
- Form 9465, Installment Agreement Request
- Form 656 Booklet, Offer in Compromise
- Find a copy of any necessary tax forms and instructions
How to get help
Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.
You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
Or you may qualify for help from a Low Income Taxpayer Clinic.