What Is IRS Notice CP39?
IRS Notice CP39 is sent when the IRS applies your federal tax refund to past-due child support owed to a state agency. Instead of issuing the refund to you, the IRS transfers it to the appropriate state authority through the Treasury Offset Program (TOP).
CP39 is informational and explains how your refund was used.
What Does a CP39 Notice Mean?
A CP39 notice means:
- You were entitled to a federal tax refund
- A state reported past-due child support in your name
- The IRS applied your refund to that obligation
- You will not receive the refunded amount that was offset
The IRS does not determine child support debt amounts; it acts on information provided by the state.
Why Did You Receive a CP39 Notice?
You may receive a CP39 notice if:
- You owe past-due child support
- The debt was certified to the Treasury Offset Program
- You filed a tax return showing a refund
- The refund was intercepted to satisfy the child support debt
This process is automatic once the debt is certified.
Is CP39 an IRS Collection or Levy Notice?
No. CP39 is not an IRS levy or enforcement notice.
The refund offset is handled through federal law and state coordination. The IRS does not control or negotiate the child support debt itself.
What Is the Deadline to Respond to a CP39 Notice?
CP39 typically does not require a response to the IRS.
If you believe the offset is incorrect, the notice provides contact information for the state child support agency, not the IRS.
What Happens If You Ignore a CP39 Notice?
Ignoring CP39 does not result in additional IRS penalties. However:
- The refund remains applied to the child support debt
- Future refunds may also be offset if the debt continues
- The underlying child support obligation remains active
What Are Your Options After Receiving a CP39?
After receiving CP39, your options may include:
- Reviewing the notice for accuracy
- Contacting the listed state child support agency if you disagree
- Adjusting withholding or estimated payments to reduce future refunds
- Filing an injured spouse claim, if applicable
Which IRS Forms Are Related to a CP39 Notice?
Forms commonly associated with CP39 include:
- Form 8379 – Injured Spouse Allocation (if applicable)
- Form 1040 / 1040-SR – Individual income tax return
The IRS cannot adjust the offset without state involvement.
What IRS Notices Are Related to CP39?
Notices commonly related to CP39 include:
- CP49 – Refund applied to past-due federal taxes
- CP02 – Credit applied to an IRS account
- CP12 – Corrected return with refund (before offset)
When Should You Seek Help With a CP39 Notice?
You may need assistance if:
- You believe the child support debt is incorrect
- You are not responsible for the debt
- You are filing jointly and only one spouse owes the support
- Repeated refund offsets are causing financial hardship
Summary
IRS Notice CP39 explains that your federal tax refund was applied to past-due child support through the Treasury Offset Program. The IRS does not control the debt amount, and disputes must be addressed with the state agency listed on the notice.
Scope Note
This page explains IRS Notice CP39 and general response information. It does not provide legal or tax advice.