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IRS Letter 39 (LT39) – Reminder of Overdue Taxes, Offset of Overpayment

1 min read


1 min read


A refund on your current year tax return was applied to the balance due on another tax year. You are still responsible for the remaining balance due for that tax year.

Type of notice: Unpaid balance

Likely next step: Address an IRS bill for unpaid taxes

Also see: IRS penalties

Why you received IRS LT39

  1. You have a tax balance that was not paid by the due date.
  2. The IRS sent at least one balance-due notice requesting payment of taxes owed, but the IRS never received payment.
  3. The IRS LT39 is a tax reminder letter of overdue taxes.

Notice deadline: 10 days

If you miss the deadline: If you don’t provide payment or establish a payment agreement within 10 days, the IRS will increase the penalty and pursue other enforcement action. Penalties and interest will continue to accrue.

Want more help?

Your tax professional can deal with the IRS for you. Learn more about H&R Block’s Tax Audit & Notice Services. Or make an appointment for a free consultation with a local tax professional by calling 855-536-6504 or finding a local tax pro.

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