What this code means
The IRS says it used all or part of your refund to pay a tax debt you owe.
Check this on your paper
Review which tax year or debt the refund was applied to and whether a balance remains afterward.
Your Tax Letter Scan result
CP49Refund offset
The IRS kept your refund for another balance.
Refund applied to a tax debt.
Start hereConfirm the debt it paidKeep the original letter and its envelope with your records.
These results are general information generated by software. They are not legal advice, no attorney has reviewed them, and they may not capture everything in your situation. No attorney-client relationship exists between you and anyone as a result of this diagnostic.
Tax Letter Scan is a self-directed technology platform that provides general educational information. It does not provide legal, tax, accounting, or financial advice, and it does not create an attorney-client or other professional relationship. No professional reviews your scan or any generated materials. You decide how to proceed and should consult a qualified professional for advice about your facts.
General next-step checklist
- 01
If you still owe after the offset, review the IRS payment options or continue an existing payment plan.
- 02
If you disagree with the debt, call the number on the notice with your return or amended return ready.
- 03
If part of the refund belongs to a spouse who does not owe the debt, read about Form 8379, Injured Spouse Allocation, linked from the IRS page below.
What this result cannot tell you
This explanation cannot determine whether the underlying debt was correct or whether the offset was applied to the right account.
This is a category, not a prediction.Optional, one-time
The Action Pack
A deeper, notice-specific workbook you can print, mark up, and keep with the letter. Built for the CP49.
No professional reviews, approves, or personalizes this pack. It is general educational information, not advice.
- A notice-specific verification worksheet
- A document list built for this exact notice family
- Common response paths, without choosing one for you
- Details people often miss on this notice
- Official help links plus printable call and mailing records
$49once · no subscriptionSee what is inside
Optional referral outside Tax Letter Scan
If you want an attorney to review your situation, Law Office of Alexander Powell, PLLC is a separate law firm owned by our founder, Alexander Powell. It handles tax controversy matters in the District of Columbia and Maryland. It is a different company from Cited Authorities LLC, and choosing to contact it is entirely up to you. Contacting the firm does not make you a client. The firm becomes your attorney only if it accepts your matter after a conflict check and you both sign an engagement agreement. Until then, do not treat anything you send as protected by attorney-client privilege, and do not rely on any deadline running or being handled on your behalf.