What This Notice Means

CP32 tells you the IRS sent a replacement refund check. You should receive it within 30 days of the date printed on the notice.

This is a good-news notice. No bill. No response needed.

What to Do

  • When the replacement check arrives, cash it. Don't let this one expire too.
  • If you still have the old, expired check, destroy it.
  • Track the status with the IRS Where's My Refund tool.
  • If the check doesn't arrive within 30 days, call the number on your notice.

Can It Be Direct Deposited?

No. Replacement checks are sent by mail. If you want direct deposit in the future, enter your banking information in the refund section of next year's return.

Where the Check Goes

Refund checks are mailed only to the address of record. That's the address on your tax return, or a newer address if you filed a change of address after the return. The IRS won't send it to a work address or another address just because you ask. If you've moved, update your address with the IRS before anything else.

Divorced Since You Filed Jointly?

The IRS sends one refund check listing both spouses' names to the address of record. If you want the refund split into two checks, return the uncashed check to the address on your notice along with a copy of your divorce decree showing how the refund is to be divided.

Next Year

  • Choose direct deposit on your return. It's faster and avoids lost or expired checks.
  • You can split a refund among accounts, such as checking, savings, or retirement accounts, with Form 8888.
  • Filing electronically helps you avoid mistakes that delay refunds.

If your replacement refund check still hasn't shown up, call us at (813) 229-7100.