- What it means
- All or part of your refund was used to pay a balance you owed for another tax year.
- Respond within
- The date on the notice
- What to send
- Nothing, unless the debt is not yours or was already paid.
- Write it
- CP14 response letter
- When to get help
- If the debt belongs to a spouse from before your marriage, or was from a joint return you should not be liable for, ask about injured spouse or innocent spouse relief.
What the letter says
You had a balance on another year, and the IRS applied this year's refund to it before sending you anything. The notice shows which year and how much.
Check it
If you have proof the other balance was already paid, send it with a letter. If the balance was your spouse's separate debt and you filed jointly, Form 8379 (injured spouse) can recover your share.
Otherwise
The remaining refund, if any, is sent as usual.
What to gather
- The notice
- Records of the other year's balance and any payments on it
- Form 8379 if the debt was your spouse's alone
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.