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IRS Notice CP39: Refund used to pay past due tax

IRS Notice CP39 is a balance due letter from the IRS. The IRS used a refund from you, your spouse, or a former spouse to pay an old tax debt. You may still owe more. It is about money the IRS shows as unpaid on your account.

What this letter usually means

The IRS used a refund from you, your spouse, or a former spouse to pay an old tax debt. You may still owe more. The amount on the letter is what the IRS shows today. Interest and penalties can change it, so the letter and your IRS Online Account are the places to confirm it.

Category: You owe a balance

What people usually do first

If a balance remains, pay it now or ask to pay over time.

What to have ready

What may come next

This letter does not point to a specific follow-up letter. Any later step will be described in mail from the IRS.

Read the IRS page

The IRS letter itself is the final word on what it means for you. Read the IRS page for CP39.

Common questions about CP39

What is IRS notice CP39?

The IRS used a refund from you, your spouse, or a former spouse to pay an old tax debt. You may still owe more.

How long do I have to respond to a CP39 notice?

The date to respond or pay by, if there is one, is printed on your letter. Check it, and read the IRS page for CP39 for more.

Is a CP39 notice a scam?

A real CP39 comes by mail and should match your own records. You can also sign in to your IRS Online Account on irs.gov to see your account directly.

What should I have ready for a CP39 notice?

The letter, every page, Your most recent tax return for that year, Records of any payments you have made, Your IRS Online Account balance, printed or screenshot.

The OweRight app explains the CP39 letter type in plain English.

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OweRight is not the IRS and does not give tax or legal advice.

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