IRS CP32 Notice: What Is It and How Should You Respond?
Summary:
The IRS CP32 Notice tells taxpayers that a replacement refund check has been issued because the original check expired. This notice outlines the steps taxpayers need to follow, including cashing the new check and tracking its status. It also explains what to do if the check doesn’t arrive and answers common questions related to the notice. This guide provides the necessary steps to resolve any issues with the CP32 Notice.
Did the IRS notify you through a CP32 Notice that your refund check has expired? Although it may seem alarming, the notice means the IRS is sending a replacement check to ensure you receive your refund. Refund checks expire if not cashed within a year, and the IRS sends a new check to replace the expired one. It’s essential to track the replacement, cash it quickly, and verify that the IRS has your correct mailing address to avoid delays. Here’s what you need to do to handle this situation properly.
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What is the IRS CP32 notice?
The IRS CP32 Notice informs taxpayers that their original refund check has expired, and a replacement check has been issued. The notice serves as a reminder that the new refund check should arrive within 30 days. It also provides guidance on actions to take once the check arrives, such as destroying the old check if you still have it.
The IRS sends CP32 Notices for various reasons. The most common reasons are when a taxpayer didn’t cash their refund check on time or the check was returned due to a mailing address issue. Since Treasury checks expire after one year, the IRS must issue a replacement if the check isn’t cashed within that period.
Reasons for receiving an IRS CP32 notice
You received an IRS CP32 Notice because your original refund check expired, and the IRS is reissuing a new one. There are several reasons why this might have happened:
- Check expired: If you didn’t cash or deposit your original refund check within a year, it becomes invalid, and the IRS issues a replacement.
- Address issue: If the refund check was returned due to an incorrect or outdated mailing address, the IRS will send a new check after confirming the correct address.
- Mailing delay: In some cases, the check may have been lost or delayed in the mail, causing it to expire before it reached you.
The CP32 Notice doesn’t involve any penalties and doesn’t indicate an error in your tax return. However, it’s crucial to act promptly to avoid delays in receiving the replacement check.
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Pro Tip
Set up IRS account alerts online to get real-time notifications on any changes to your tax return or account. This helps you stay updated on adjustments and due dates.
What to do after receiving an IRS CP32 notice
Cash or deposit the replacement check
The first step is to cash or deposit your replacement refund check as soon as it arrives. Treasury checks expire after one year, so if you wait too long, the check may become invalid again. To avoid future delays, deposit or cash the check at your financial institution right away.
Destroy the original expired check
If you still have the expired refund check, destroy it to avoid confusion or issues with duplicate checks. Keeping the old check can cause problems if someone tries to cash it by mistake. Shred or tear the check into small pieces to ensure it’s fully destroyed before discarding it.
Track the status of the replacement check
You can track your replacement refund check by visiting the IRS “Where’s My Refund?” page online. This tool gives real-time updates on the processing and mailing of your refund. Checking the status regularly helps you stay informed and avoid unnecessary delays.
Contact the IRS if the check doesn’t arrive
If your replacement refund check hasn’t arrived within 30 days of the date on your CP32 Notice, contact the IRS. Use the phone number provided on the notice to speak with a representative who can help resolve the issue. They may ask for additional information or give instructions if the check was lost or delayed.
Pro Tip
Opt for direct deposit when filing your tax return to avoid the hassle of waiting for refund checks to arrive by mail and prevent checks from expiring.
Common issues with the IRS CP32 notice
While the IRS CP32 Notice is usually clear, some common issues can still cause delays or complications. Below are a few problems that taxpayers might face and how to address them.
Expired replacement checks
One frequent issue is not cashing the replacement check in time. Treasury checks are valid for one year. If you miss this deadline, you’ll need another CP32 Notice for a new replacement. To avoid this hassle, deposit or cash the check as soon as it arrives to prevent it from expiring again.
Address changes causing delays
If you’ve moved since filing your tax return, you may experience delays in receiving the replacement check. The IRS sends checks to the address on file, so updating your address with the IRS using Form 8822 is crucial. Keeping your address current ensures that your refund reaches you without unnecessary delays.
Lost checks in the mail
Another common issue is a lost check, especially if it’s mailed. If you think your replacement check is lost, contact the IRS right away. They can verify your details and issue a new check if needed. Acting quickly will help you avoid any additional waiting periods.
Pro Tip
Always keep your address updated with the IRS by filing Form 8822 when you move. This ensures that all important documents, including refund checks, reach you without delays.
What to do if you don’t receive your replacement refund check
If your replacement refund check doesn’t arrive within 30 days of receiving your CP32 Notice, there are steps you can take to resolve it. First, check the status of your refund on the IRS “Where’s My Refund?” page. This online tool will give you updates on whether the check has been processed and mailed. If you see no information or notice the check hasn’t been issued, contact the IRS using the phone number on your CP32 Notice. Be ready to provide your Social Security number, tax year, and other relevant details from the notice.
If the IRS confirms that the check was lost or sent to the wrong address, they will guide you through requesting another replacement. This process may involve verifying your identity and address to ensure that the next check reaches you without further delays. Acting quickly can prevent additional wait times and ensure you get your refund.
Is direct deposit available for replacement refund checks?
No, you cannot request direct deposit for a replacement check issued due to a CP32 Notice. The IRS only mails replacement checks. However, you can choose direct deposit for future refunds by providing your banking information on your tax return in the “Refund” section. Direct deposit is faster and more secure, so it’s recommended for future filings.
How to handle a returned refund check due to an address change
If your refund check was returned to the IRS because of an outdated address, they will only mail the replacement check to the address on file. If you have moved, update your address with the IRS by submitting Form 8822. This ensures that all future checks and correspondence reach your new address. Remember, the IRS does not mail refund checks to work or temporary addresses, so keep your official address current.
Pro Tip
Cash or deposit your IRS refund check as soon as you receive it to avoid it expiring. Treasury checks expire after one year, and letting them sit can cause further delays.
How to avoid needing a CP32 notice in the future
To avoid receiving another CP32 Notice, take these steps:
- Opt for direct deposit: Direct deposit is the fastest and most reliable way to receive your refund. Include your bank account details when filing your tax return to ensure the IRS sends your refund directly to your account.
- Update your address promptly: If you move, file Form 8822 to update your address with the IRS. This will ensure all important documents, including refund checks, are sent to the correct location.
- Cash refund checks quickly: Treasury checks are only valid for one year, so cash or deposit them as soon as you receive them. This prevents the need for a replacement check later.
By taking these steps, you can avoid unnecessary delays and the inconvenience of a CP32 Notice in the future.
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Frequently asked questions
Why did the IRS send a CP32 notice?
The IRS sent the CP32 Notice because the original refund check issued to the taxpayer has expired, and a replacement check has been issued. Refund checks typically expire if they aren’t cashed or deposited within one year. The CP32 Notice informs taxpayers that a new check is on the way and provides instructions on what to do next.
How long will it take to receive the replacement refund check?
According to the IRS CP32 Notice, the replacement refund check should arrive within 30 days from the notice’s mailing date. If the check is not received within that time frame, the taxpayer is advised to contact the IRS using the phone number provided in the notice to follow up on the status of the replacement.
What should be done with the original, expired refund check?
If the original refund check is still in possession, it should be destroyed once the replacement check arrives. Keeping the old check could cause confusion, as it is no longer valid. Always ensure that the replacement check is cashed or deposited promptly to avoid needing another replacement in the future.
What happens if the replacement refund check is lost?
In case the replacement refund check is lost, contact the IRS immediately. The IRS will provide instructions on how to report the lost check and may reissue another replacement check after verifying the details. It is essential to act quickly to avoid further delays in receiving the refund.
Can the replacement refund check be mailed to a different address?
The IRS will mail the replacement refund check only to the address of record, which is the address provided on the tax return or any updated address submitted using Form 8822. Refund checks cannot be mailed to temporary or work addresses, so it’s crucial to ensure the IRS has the correct address on file before the replacement check is issued.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
| CP01 | The IRS verified your claim of identity theft and will monitor your account. |
| CP01H | The IRS received a tax return with a social security number that belongs to a dead person. |
| CP02H | Money is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma. |
| CP03C | You received the First-Time Homebuyer Credit for a house you purchased. |
| CP04 | You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. |
| CP08 | You may be entitled to additional money due to the Additional Child Tax Credit. |
| CP10 | Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP10A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP11 | You owe money because the IRS amended your return due to a miscalculation. |
| CP11A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed. |
| CP11M | Your tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP12 | You are due a bigger refund because the IRS corrected one or more mistakes on your tax return. |
| CP12A | The IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return. |
| CP12E or CP12F | The IRS corrected a miscalculation on your return. |
| CP12M | The IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. |
| CP12R | The IRS made changes to the computation of the Rebate Recovery Credit on your return. |
| CP13 | The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero. |
| CP13A | The IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero. |
| CP13M | The IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero. |
| CP13R | The IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero. |
| CP14 | You owe money on unpaid taxes. |
| CP16 | The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts. |
| CP21A | You owe money due to the changes you requested that the IRS make on your tax returns. |
| CP21B | You are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks. |
| CP21C | The IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero. |
| CP21E | As a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes. |
| CP21I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP22A | The IRS made the changes you requested, and you owe money as a result. |
| CP22E | As a result of your recent audit, the IRS changed your tax return, and you now owe money. |
| CP22I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP23 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes. |
| CP24 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP24E | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP25 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero. |
| CP31 | You need to update your address because your refund check was returned to the IRS. |
| CP45 | The IRS was unable to apply your overpayment to your estimated tax as you requested. |
| CP49 | The IRS used all or part of your refund to pay a tax debt. |
| CP53 | Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit. |
| CP57 | The bank declined your payment, so the IRS was unable to draft funds from your bank account. |
| CP71 | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71A | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71C | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71D | A reminder of the amount you owe in tax, penalty, and interest. |
| CP88 | The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax. |
| CP90 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing. |
| CP91 | The IRS will levy up to 15% of your social security benefits for unpaid taxes. |
| CP120 | The IRS needs documentation of your tax-exempt status. |
| CP120A | Your organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years. |
| CP130 | You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed. |
| CP152 | The IRS received your return. |
| CP153 | The IRS will send your refund by mail because your direct deposit did not go through. |
| CP161 | You have an unpaid balance due to the IRS. |
| CP166 | Your monthly payment to the IRS did not go through due to insufficient funds in your bank account. |
| CP178 | You may no longer owe excise tax because your tax return filing requirements changed. |
| CP231 | You need to update your address because your refund was returned to the IRS. |
| CP259 | You did not file the business tax return identified in the notice. |
| CP259A | You should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard). |
| CP259B | The IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259C | The IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259D | You must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return. |
| CP259E | You should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP259F | The IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return. |
| CP259G | The IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. |
| CP259H | As a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP276A | You submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time. |
| CP276B | The IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time. |
| CP297 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP297A | The IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP298 | The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes. |
| CP501 | You have a balance due on one of your tax accounts. |
| CP503 | You have an unpaid balance on one of your accounts, and the IRS has not heard from you. |
| CP504 | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe. |
| CP504B | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe. |
| CP521 | A reminder that you have an installment agreement payment due. |
| CP523 | You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets. |
| CP601 | Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. |
| CP603 | No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas. |
| CP604 | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda. |
| CP604B | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda. |
| CP621 | Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente. |
| CP623 | Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo. |
| CP711 | Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones. |
| CP721 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP722 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP771 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP772 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP773 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP774 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP959 | Usted no radicó su planilla de contribución de negocios identificada en este aviso. |
| CP2000 | The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due. |
| CP3219A | The IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. |
| CP3219N | The IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days. |
| Letter 0012C | The IRS needs additional information to process your tax return. |
| Letter 0484C | The IRS wants a completed |
| Letter 0525 | Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed. |
| Letter 531 | IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return. |
| Letter 0668D(LP 68) | The IRS released their levy. |
| Letter 0549C | Your tax bill was paid. |
| Letter 0681C | The IRS accepted your payment proposal. However, this is not a formal Installment Agreement. |
| Letter 0757C | You did not adhere to the terms of your Installment Agreement. |
| Letter LT 11 | The IRS plans to seize your property or rights to property. |
| Letter 1058 | The IRS has not received your payment. It plans to seize your property or rights to property. |
| Letter 1615 (LT 18) | You must respond to the IRS within 10 days of this notice regarding past due tax returns. |
| Letter 1737 (LT 27) | Complete and sign Form 433F, Collection Information Statement. |
| Letter 1961C | Your application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify. |
| Letter 1962C | Your application for a |
| Letter 2050 (LT 16) | The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed. |
| Letter 2257C | The IRS is providing the payoff amount that you requested. |
| Letter 226-J | An IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP). |
| Letter 2271C | A request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information. |
| Letter 2272C | An IRS letter explaining why your request to pay the balance due in installments was declined. |
| Letter 2273C | A confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included. |
| Letter 2318C | A response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged. |
| Letter 2357C | The IRS is admitting that it did not send you the balance due notices that it should have. |
| Letter 2603C | The IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property. |
| Letter 2604C | The IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction. |
| Letter 2761C | The IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer. |
| Letter 2789C | An annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid. |
| Letter 2840C | Confirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify). |
| Letter 3030C | Provides an explanation of the tax, penalty, and interest still due on your account. |
| Letter 3127C | A confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities. |
| Letter 3174 | A reminder of taxes due after the IRS has sent a Notice of Intent to Levy. |
| Letter 3217C | The IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify). |
| Letter 3228 (LT 39) | A request to pay the balance due within 10 days using the envelope provided. |
| Letter 3500 | The IRS has received your documents, and it needs additional time to review them. |
| Letter 3572 | Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment. |
| Letter 4883C | The IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately. |
| Letter 4903 (LT 26) | You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response. |
| Letter LP 47 | The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address. |
| Letter LP 59 | The IRS has not received a response to the notice of levy it previously sent. |
| Audit Letter 2205 | The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit). |
| Letter 915 | You recently underwent an audit, and the IRS informs you that you now owe taxes. |
Key takeaways
- The IRS CP32 Notice informs you that a replacement refund check has been issued.
- If you still have your expired check, destroy it, and cash or deposit the replacement check promptly.
- You cannot request a direct deposit for replacement checks, but you can opt for direct deposit for future refunds.
- If you do not receive your replacement check within 30 days, contact the IRS using the phone number provided on your notice.
- Take steps like updating your address and opting for direct deposit to avoid the need for a CP32 Notice in the future.
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