The CP141 confirms the IRS applied an overpayment or refund from one tax period to a balance due in another. Similar to the CP49 and CP39, this notice documents the automatic offset. The CP141 shows the original overpayment, the amount applied, and any remaining balance or refund.
How the Offset Works
The IRS automatically applies overpayments to outstanding liabilities before issuing refunds. The CP141 is the confirmation notice. It identifies which period generated the overpayment and which period received the credit.
CP141C Variant
The CP141C is a related notice showing additional refund amounts being applied to balances. You may receive both a CP141 and CP141C if multiple adjustments were made to your account simultaneously.
Verify the Math
Confirm the overpayment amount matches what you expected from the originating period. Verify the receiving period actually had a balance due. If either number is wrong, the offset may be incorrect. Contact the IRS with documentation if you believe the offset was applied in error.
If you have questions about a refund offset, call us at (813) 229-7100.