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You owe a balance

IRS CP49

Your refund was applied to a tax debt

Respond by

The date printed on the letter

Who sent it

IRS
Facts on this page come from that IRS page, last updated by the IRS Jul 21, 2026; read by TaxScout Oct 19, 2026.

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What this letter asks of you, what to gather, and what to ask a professional if you need one. No phone number asked.

What this letter means

The IRS used all or part of your refund to pay a tax debt you owed.

A bill for tax, penalty or interest the IRS says is unpaid.

What to do

  1. 1If you still owe money after the refund was applied, pay online.
  2. 2If you already have a payment plan for this tax year, continue making your payments.
  3. 3If you cannot pay now, consider a payment plan (Form 9465), an offer in compromise, or a temporary collection delay if you qualify.
  4. 4If you disagree, call the number on your notice and have your paperwork ready, such as a tax return or amended return.
  5. 5If you are the non-liable spouse on a joint return, you may claim your share of the refund by filing Form 8379, Injured Spouse Allocation.

Is this letter real?

IRS letters arrive by mail and carry a notice number, your name and the tax year. The IRS does not open contact by text, email or social media, and does not ask for payment by gift card.

Check the notice number against the official IRS site before you respond, and respond only to the address or number printed on the official page.

Common questions

What is IRS CP49?

The IRS used all or part of your refund to pay a tax debt you owed. The IRS page for it is titled 'Understanding your CP49 notice'.

How long do I have to respond to CP49?

The IRS page for this notice does not state a fixed number of days. Use the date printed on your letter, and act before it.

Is CP49 a scam?

IRS notices arrive by mail with your name, a notice number and a tax year. Check the number on the official site before you respond, and never pay by gift card or wire on the strength of a phone call.

Do I need a CPA for CP49?

Not always. Upload the letter and the free report explains what it asks for and what to gather; if a professional makes sense, the report says why and what to ask. TaxScout never shares your request with any firm unless you ask for that on the report.

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TaxScout lists CPAs, EAs and tax preparers from public IRS records. You choose whom to contact; nothing about your letter is shared with any firm unless you ask for that on your report.

Not tax advice. TaxScout is not the IRS. Deadlines and steps above are quoted from the IRS page linked at the top and may change; the letter in your hand controls.