The LTR 2439 notifies you that your refund or overpayment was offset to satisfy a debt. This may be an IRS tax debt in another period or a non-tax debt collected through the Treasury Offset Program (child support, student loans, state taxes). The letter identifies the debt that received the credit and the amount applied.
Verify the Offset
Confirm the amount offset matches the expected refund. Identify which debt received the credit. If it's a tax debt, verify the balance in that period was legitimate. If it's a non-tax debt, verify the obligation with the claiming agency.
If the Offset Is Wrong
For IRS tax debt offsets: if the underlying balance was incorrect, address the balance directly through the appropriate process (amended return, audit reconsideration, dispute). Correcting the balance can reverse the offset.
For non-tax debt offsets: contact the claiming agency identified on the notice. The IRS can't reverse Treasury Offset Program offsets — only the claiming agency can release the funds.
Injured Spouse
If you filed jointly and the offset was for your spouse's individual debt, file Form 8379 to recover your portion of the joint refund.
If your refund was offset and you need help, call us at (813) 229-7100.