Notice CP49 - Overpayment Applied

Type: Overpayment Applied | Level: info

IRC Section: IRC § 6402

Response Deadline: N/A

This notice informs you that your overpayment was applied to a past-due tax liability. It explains how the amount was used.

Common Triggers

Resolution Steps

  1. Step 1: Review how the overpayment was applied
  2. Step 2: Check if the correct liability was paid
  3. Step 3: Contact us if you disagree with the offset
  4. Step 4: Consider adjusting withholding for next year
  5. Step 5: Keep this notice for your records

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