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Your IRS CP49 Notice, Explained
Also called: Notice CP49
Last reviewed 2026-07-12
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What this notice usually means
IRS Notice CP49 tells you the IRS used all or part of your refund to pay a tax debt. If you still owe money after the refund was applied, your notice explains how to pay the rest. If the refund was more than you owed, you should get a check for the remaining amount within 3 weeks, unless you owe other collectible debts.
See every source line for this notice
“We used all or part of your refund to pay a tax debt.”
“Pay online for a fast and secure transaction.”
“You'll receive a check for the remaining amount within 3 weeks unless you owe other taxes or debts we’re required to collect.”
“If you don’t owe any taxes, you may still be eligible to claim your share of the refund by filling a Form 8379, Injured Spouse Allocation”
What to do now
- 1
Check if you still owe money
Your notice shows how much of your refund went to your balance and whether anything is still owed.
- 2
Pay online if you still owe
You can pay online for a fast and secure way to handle any remaining balance.
- 3
Look into a payment plan if you cannot pay in full
If you cannot pay the rest at once, you have options. You can apply for a payment plan or look into an offer in compromise.
- 4
Ask about Injured Spouse relief if part of the refund was not yours
If part of the refund taken belonged to your spouse and your spouse does not owe taxes, your spouse may file Form 8379 to claim their share.
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Sources
- Internal Revenue Service (irs.gov)Retrieved 2026-07-12
Last reviewed 2026-07-12
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