CP49· Refund applied / offset
CP49 — Refund applied to a tax debt
- Category
- Refund / offset
- Urgency
- Informational
- Response window
- no action
- Key form
- Form 8379
No action required — retain it with your records.
Why the IRS sent this
Refund offset against an outstanding federal tax liability.
No response required
CP49 is informational. Retain it with your tax records. Review the notice. If your spouse caused the debt, consider filing Form 8379 (Injured Spouse Allocation). If a balance remains, set up a payment plan or other resolution.
What to do
Required action
Review the notice. If your spouse caused the debt, consider filing Form 8379 (Injured Spouse Allocation). If a balance remains, set up a payment plan or other resolution.
Key form: Form 8379 — verify the current revision on irs.gov/forms-pubs before filing.
Appeal path
Informal — call the IRS
Informal — call the IRS at the number on the notice. Form 8379 (Injured Spouse Allocation) is the relief path when your spouse's debt consumed your share of a joint refund.
Calm-corrective
Only the IRS can resolve your notice
We are not a CPA firm, not a law firm, not an Enrolled Agent firm, and not affiliated with the IRS. We don't accept payments on your behalf, settle your debt, or call the IRS for you. What we do: explain what your notice means, point you to the right IRS form, cite the statute that authorizes the action, and surface the appeal path. Then you call the number on the notice, file the form, or hire a licensed professional.
Related notices
Likely next or sibling codes
Source
Verified against the official IRS detail page on irs.gov/individuals/understanding-your-cp49-notice. Always re-verify against the IRS page before acting.