The first move
Read which agency took the money. If a refund was offset for child support, student loans, or state debt, the IRS did not decide it and cannot reverse it; the other agency did.
What these letters have in common
A refund can be smaller than you expected for three reasons: the IRS corrected your return (a math error notice explains that), the IRS applied it to a federal tax debt from another year (CP49), or the Treasury Offset Program applied it to a non-tax debt such as child support, a defaulted federal student loan, or state income tax (CP49 or a notice from the Bureau of the Fiscal Service). A CP53 series notice means a direct deposit failed and a check is coming, or a refund is delayed for review.
Overpayment notices (CP16, CP17, CP32, CP42, CP45) explain a refund the IRS is sending or applying, sometimes with interest. An undeliverable refund (CP32A) needs an address update. A CP39 says a prior overpayment was applied to a balance.
Disputing an offset means contacting the agency that received the money. Disputing an IRS correction means the 60-day math error path.
What to gather
- The notice explaining the change or offset
- Your return showing the refund you claimed
- Any letter from the agency named in an offset
- Bank account information if a deposit failed
- Form 8379 if you filed jointly and the offset was for your spouse's separate debt
How to write back
- CP14 response letter: A short letter that responds to a balance due notice: what you are paying, what you dispute, and what you are attaching.
Notices in this family
| Notice | What it means |
|---|---|
| CP16 | The IRS changed your return and applied the overpayment to a balance |
| CP17 | Refund of an overpayment the IRS identified |
| CP32 | Replacement refund check issued |
| CP32A | Refund check was returned as undeliverable; update your address |
| CP39 | Your overpayment was applied to a balance from another year |
| CP42 | Your overpayment was applied to your spouse's balance |
| CP44 | Refund delayed while the IRS checks for other balances |
| CP45 | The IRS could not apply your overpayment to estimated tax as requested |
| CP49 | All or part of your refund was applied to a tax debt |
| CP53 | Direct deposit could not be made; a check is being sent |
| CP53A | Refund delayed for review of the direct deposit |
| CP53B | Refund delayed; review of the return |
| CP53C | Refund delayed; additional review |
| CP53D | Refund delayed; additional review |
| CP138 | Business: overpayment applied to another balance |
| CP145 | Business: overpayment could not be applied as requested |
| CP147 | Business: overpayment applied to a balance |
| CP153 | Business: overpayment could not be refunded; no address or account |
| CP156 | Business: overpayment applied |
| CP231 | Business: refund check returned as undeliverable |
| CP237 | Business: refund check reissued |
| CP237A | Business: refund check reissued |
| CP267 | Business: overpayment with no return to apply it to |
| CP268 | Business: overpayment and a return correction |
| CP564 | Refund correspondence, specific account types |
When to get help
An offset for a debt that is not yours, on a joint return, is an injured spouse claim (Form 8379). If the offset is large and the underlying debt is disputed, that dispute belongs with the other agency.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.