IRS Notice CP92: State refund taken, right to a hearing
IRS Notice CP92 is a balance due letter from the IRS. The IRS took your state tax refund to pay unpaid federal taxes. You have the right to a Collection Due Process hearing. It belongs to the group of IRS letters about unpaid balances.
What this letter usually means
The IRS took your state tax refund to pay unpaid federal taxes. You have the right to a Collection Due Process hearing. Compare the amount with your own payment records. If it looks wrong, the letter explains how to tell the IRS.
Category: You owe a balance
What people usually do first
Pay the rest of what you owe or ask to pay over time. To appeal, send Form 12153 by the date on your notice.
What to have ready
- The letter, every page
- Your most recent tax return
- Records of any payments you have made
- Recent pay stubs and bank statements
- The reply date printed on the letter
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 CP92.
Common questions about CP92
What is IRS notice CP92?
The IRS took your state tax refund to pay unpaid federal taxes. You have the right to a Collection Due Process hearing.
How long do I have to respond to a CP92 notice?
The date that matters is printed on your letter. Check it now, because this type of letter has a deadline that matters. The IRS page for CP92 explains more.
Is a CP92 notice a scam?
A real CP92 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 CP92 notice?
The letter, every page, Your most recent tax return, Records of any payments you have made, Recent pay stubs and bank statements, The reply date printed on the letter.
Scan your letter in the OweRight iPhone app
The OweRight app can tell you what a CP92 letter is and points you to the IRS page for it.
OweRight is not the IRS and does not give tax or legal advice.
Related notices
- IRS Notice CP521: Installment payment reminder
- IRS Notice CP14I: Balance due on IRA taxes
- IRS Notice CP504B: Notice of intent to levy
- IRS Notice CP90C: Assets levied and right to a hearing
- IRS Notice CP91: Intent to levy Social Security benefits
- IRS Letter LT16: Unpaid balance or missing returns