IRS Notice CP39: Refund Offset to Spouse's Debt

IRS CP39 通知是什么意思？

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.

您为什么会收到 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.

如何回应 CP39 通知

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.

如果忽视会发生什么？

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

常见解决方式

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

相关的 IRS 通知

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