- What it means
- Your refund was applied to a balance owed by your spouse on a joint return.
- Respond within
- The date on the notice
- What to send
- Nothing, or Form 8379 if the balance was your spouse's separate debt and you want your share back.
- Write it
- CP14 response letter
- When to get help
- If the debt predates the marriage or was never yours, file Form 8379 (injured spouse).
What the letter says
On a joint return the refund belongs to both filers, so the IRS applied it to a balance one of you owed.
What to do
If the balance was from a prior joint year, it is a joint debt and the application stands. If it was your spouse's separate debt (a prior single-year balance, for example), file Form 8379 to recover your portion.
What to gather
- The notice
- The other balance's history
- Form 8379 if applicable
Write back
The CP14 response letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.