Understanding the IRS Substitute for Return
Click to ask Mike Ask Mike The Internal Revenue Service (IRS) Substitute for Return (SFR) is a term many taxpayers
NOTICE CP42
An IRS CP42 notice is sent to a taxpayer when part or all of their expected refund is offset to pay a spouse’s (or former spouse’s) unpaid taxes or government debt. This can happen when the taxpayer filed a joint tax return with their spouse and the spouse owes the IRS money. The IRS has the right to offset joint tax refunds to pay off individual tax debts.
Reasons why it happened:
- Your spouse owes unpaid taxes from a previous year.
- Your spouse has other government debt, such as child support or defaulted student loans.
- You and your spouse filed a joint tax return in the past, but you have since divorced or separated.
- The IRS made a mistake and applied your refund to the wrong account.
What to do:
- If you agree that your spouse owes the IRS money and you are willing to have your refund offset to pay that debt, you can do nothing.
- If you disagree that your spouse owes the IRS money, or if you are not willing to have your refund offset to pay that debt, you can contact the IRS to dispute the notice.
- If you and your spouse filed a joint tax return in the past, but you have since divorced or separated, you may be able to file a Form 8379, Injured Spouse Allocation, to claim your share of the refund.
Important Tip: Not sure where to begin? Try our Tax Relief Finder tool. It helps you find IRS programs and gives recommendations for the best solution. Learn about our - Tax Relief Program Finder
Important Tip: Understanding the Tax-Relief process is an essential resource for individuals dealing with tax debt. It offers a road map guide, simplifying the steps needed to resolve tax-related issues- Tax-Relief Process
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Understanding the IRS Substitute for Return
Click to ask Mike Ask Mike The Internal Revenue Service (IRS) Substitute for Return (SFR) is a term many taxpayers
Substitute for Return ( SFR )
Click to ask Mike Ask Mike The Internal Revenue Service (IRS) Substitute for Return (SFR) is a term many taxpayers
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Disclaimer: This is educational content, not legal, accounting, or tax advice.Â
