CP42 Notice
The CP42 is an IRS notice informing you that the amount of your tax refund has been reduced because it was applied to your spouse's past-due federal or state tax debt. If you believe you should not be responsible for your spouse's debt, you may qualify for Injured Spouse relief.
Why Did You Receive This Notice?
You received a CP42 because you filed a joint tax return and your spouse (or former spouse) had an outstanding federal or state tax debt, student loan, or child support obligation. Federal law allows the IRS to apply a joint refund to satisfy a spouse's past-due obligations. The portion of your refund that was yours may have been offset even though you had no personal liability for the debt.
What Does this Mean for You?
The CP42 means the IRS applied some or all of your joint refund to your spouse's outstanding debt rather than issuing the full amount to you. The notice shows how much was taken and applied. If you are an 'injured spouse' — meaning you had income or withholding that contributed to the refund but are not responsible for the debt — you may be able to recover your share of the refund.
What Happens If You Ignore It?
Your Options
- Accept the offset: If both you and your spouse were equally responsible for the debt that was paid, and you agree with the offset, no action is needed.
- File Form 8379 (Injured Spouse Allocation): If you had separate income or withholding and are not responsible for your spouse's debt, you can file Form 8379 to request your share of the refund back. This can be filed with your return or separately after receiving the CP42.
- Seek legal separation consideration: If the debt is from a prior marriage or a situation where you were legally separated, additional options may be available.
Step-By-Step: What To Do Next
Step 1: Read the CP42 and identify the amount of the refund that was applied to your spouse's debt.
Step 2: Determine whether you are an injured spouse — did you have your own income, withholding, or refundable credits that contributed to the joint refund?
Step 3: If yes, complete IRS Form 8379 (Injured Spouse Allocation) to claim your portion of the refund.
Step 4: Submit Form 8379 to the IRS. Processing typically takes 8–11 weeks if filed by mail, or 3 weeks if filed electronically.
Step 5: Track your claim status using the IRS's Where's My Refund tool.
Can You Handle this Yourself?
If you believe you qualify as an injured spouse, you can file Form 8379 on your own — it's straightforward if you have your tax return information handy. The form asks you to allocate income, deductions, and withholding between you and your spouse. If your situation is complicated by a prior marriage or legal separation, consulting a tax professional may be helpful.
Expert Insight From Rockwater Tax
At Rockwater Tax, we see many clients surprised by CP42 notices because they weren't aware of their spouse's outstanding debt until the refund was taken. If you contributed to the joint return through your own wages or withholding, you are likely entitled to your share back via Form 8379. Don't assume you've lost that money — file the claim as soon as possible to start the recovery process.
Need a hand?
FAQ
Q: What is an injured spouse?
A: An injured spouse is a taxpayer who filed a joint return and had their portion of a refund taken to satisfy their spouse's separate debt — such as back taxes, child support, or student loans — for which they are not personally responsible.
Q: How do I get my portion of the refund back?
A: File IRS Form 8379 (Injured Spouse Allocation). You can file it with your return or separately after receiving the CP42.
Q: How long does an Injured Spouse claim take?
A: Typically 8–11 weeks by mail, or about 3 weeks if submitted electronically.
