Federal · Internal Revenue Service

Overpayment applied to another balance

CP49

What it is: The refund was applied to a balance the taxpayer owes for another tax period. Offsets to other federal debts, child support or state debts come from the Treasury Offset Program and arrive on a different notice from the Bureau of the Fiscal Service.
The clock it starts: No response period. An injured-spouse claim (Form 8379) can be filed within the refund-claim period if the offset took a spouse's share for the other spouse's separate debt.
What a response has to establish: Verification that the balance offset against is real and correctly computed, and, where a spouse's share was taken, the injured-spouse allocation.
Authority: IRC §6402
Treas. Reg. §301.6402-6
Instructions for Form 8379

What CitedTax drafts for this notice

A cover letter for an injured-spouse allocation, or a letter disputing the balance the refund was applied to.

One credit. Upload the notice, state the firm's position and the facts, and the draft comes back in about thirty minutes with every claim graded against the cited text.

Notice response Pricing

Other federal notices

CP2000 Proposed changes from information-return matching
CP3219A Statutory notice of deficiency (90-day letter)
CP11 Math-error correction to the return
CP21A Changes made to the return
CP59 No return on file
CP2100 Payee name and TIN mismatch (backup withholding)

For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.