CP49

A CP49 says the IRS took all or part of this year's refund and applied it to a tax balance from another year. The money wasn't lost — it moved. The notice shows where it went and what, if anything, remains owed.

“We used your refund to pay down a tax debt. If a balance remains, here it is — pay it or arrange payments. If anything is left of the refund after the offset, a check follows within about three weeks. If your spouse's debt swallowed a refund that was partly yours, injured-spouse relief exists.”

The offset already happened — this letter is the receipt. The live questions are whether the underlying debt was real (worth verifying) and whether an injured-spouse claim (Form 8379) can recover the share of the refund that belonged to the spouse who didn't owe.

• The notice, showing which year's debt absorbed the refund
• Your records on that older debt — it may already have been paid or disputed
• Both spouses' income and withholding details, if injured-spouse relief is in play
• Any payment-plan paperwork on the old balance

• Verifying the underlying debt actually existed at the offset amount
• Filing the injured-spouse allocation to recover a co-filer's rightful share
• Resolving whatever balance remains on sensible terms
• Stopping the annual repeat by resolving the root balance