IRS Notice CP39: Refund Offset to Spouse's Debt

What does an IRS CP39 notice mean?

A CP39 tells you that the IRS used part of a joint refund to pay a past-due tax debt that belongs to your spouse, not to you. The notice shows how much of the refund was applied and to whose account.

Why did you receive a CP39?

You filed jointly (or your payment was credited jointly) and your spouse had a separate tax debt the IRS offset against the shared refund.

How to respond to a CP39 notice

If you are not legally responsible for the debt and your income or withholding contributed to the refund, file Form 8379, Injured Spouse Allocation, to recover your share. You can file it with your return or afterward. Keep records of your own income, withholding, and payments to support the allocation.

What happens if you ignore it?

Without filing for injured-spouse relief, your portion of the refund stays applied to your spouse's debt and is not returned to you.

Common resolutions

• File Form 8379 (Injured Spouse Allocation)
• Contact the IRS

Related IRS notices

• CP49 — Refund Applied to Prior Balance
• CP21A — Adjusted Return — Refund Due