Understanding your CP44 notice

What this notice is about

There’s a delay sending your refund. We’re checking to see if you owe other federal taxes.

What you need to do

• You don’t need to do anything.
• Within 8 weeks, we’ll either:
  • Send your refund, including any applicable interest, or
  • Mail you another notice explaining how we applied your refund to other federal taxes you owe.

Frequently asked questions

Why did I get this notice? (updated Jan. 14, 2025)

We may be applying your refund to a balance on another account for which you’re liable.

How long does it take to determine any non-individual liability? (updated Nov. 24, 2025)

It takes up to 8 weeks for us to determine if another balance exists.

What happens after the refund is applied? (updated Nov. 24, 2025)

We’ll send you any remaining amount, including any applicable interest.