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IRS Notice CP42: Refund reduced for a spouse's tax debt

IRS Notice CP42 is a refund letter from the IRS. The IRS used part of your refund to pay taxes you, your spouse, or a former spouse owed from another year. This is not a bill. It is about the status or amount of a refund.

What this letter usually means

The IRS used part of your refund to pay taxes you, your spouse, or a former spouse owed from another year. This is not a bill. The letter explains what happened to the money and why. Compare it with the refund amount on your return.

Category: About your refund

What people usually do first

Read each page and look for a printed date. Then compare what the letter says with your own records.

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 CP42.

Common questions about CP42

What is IRS notice CP42?

The IRS used part of your refund to pay taxes you, your spouse, or a former spouse owed from another year. This is not a bill.

How long do I have to respond to a CP42 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 CP42 for more.

Is a CP42 notice a scam?

A real CP42 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 CP42 notice?

The letter, every page, Your copy of the return, The spouse name the letter lists, if any.

The OweRight app can tell you what a CP42 letter is and points you to the IRS page for it.

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

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