CP32 and CP32A Notices: Your Refund Check Expired

What the CP32 and CP32A notices say

The IRS sends these notices when you do not cash an original refund check within one year, according to IRM 21.3.1.6.21. That section gives each notice its own job. The CP32 tells you the IRS reissued the refund. The CP32A tells you the IRS will not reissue it again until you ask.

The CP32 page says, “We sent you this notice to let you know we sent your replacement refund check.” The CP32A page says, “We sent this notice because you didn’t cash your refund check, and it expired.”

Why you got one and not the other

IRM 21.4.2.4.7.2 explains the split. For credits in a set dollar range, the IRS releases the refund on its own and sends a CP32. For larger credits, it sends a CP32A and places a hold on the refund. The IRM says plainly that the taxpayer must contact the IRS before it releases that refund. It does not publish the dollar amounts.

So the notice number tells you who moves next. After a CP32, the IRS has already acted. After a CP32A, you must.

What to do with a CP32

Watch your mail. The CP32 page says, “You should receive your replacement check within 30 days from the date printed on your notice.” When it arrives, cash it. If you still have the expired check, destroy it.

You can track the check with the IRS’s Where’s My Refund? tool. If it does not arrive within 30 days, the IRS CP32 page says to call the number on your notice. Our guide to reaching the IRS covers other ways to get through.

When you call, IRM 21.3.1.6.21 tells IRS phone staff what to do. If you moved, they correct your address. If more than 30 days have passed since the notice and no check has come, they research the refund.

What to do with a CP32A

Call the number on your notice to ask for a new check, and destroy the old one if you still have it. IRM 21.4.2.4.7.2 says you can respond by phone or by mail; either way, the IRS reissues nothing until it hears from you. The CP32A page says that after you call, “we’ll send you a new check within 30 days.”

The CP32A page also points to Where’s My Refund? to track the new check once you call.

Do not wait. The CP32A page warns that if the IRS does not hear from you, it cannot send a new check. It also says you have a limited time to claim a refund, a deadline the IRS calls the Refund Statute Expiration Date (RSED).

Make sure the IRS has your current address first. The CP32A page says you can update it online, and it points to the IRS address change page for other ways to tell the IRS you moved. Our IRS online account guide explains how the account works.

What people mistake the CP32 and CP32A for

Many people think an expired check means they lost the refund. They did not, as long as they act. The IRS reissues a CP32 refund on its own and reissues a CP32A refund after you call.

Others ask the IRS to deposit the new refund in a bank account. The CP32 page says no: replacement checks go by mail. The IRS mails refund checks only to the address of record, which is the address on the return or a later address change.

Divorced couples who filed jointly may expect two checks. Both pages say the IRS sends one check with both names. To split it, send the uncashed check back to the address on your notice, with a copy of the divorce decree that shows how to divide the refund.

How to avoid an expired check next time

Both IRS pages point to the same fix: direct deposit. To use it, fill in the banking information in the refund section of your next tax return.

You can also split a refund among separate accounts, such as checking, savings or a retirement account, with Form 8888, Allocation of Refund (Including Savings Bond Purchases). Both pages also suggest filing electronically, which they say can help you avoid mistakes, and they note that in many cases you can file for free. The CP32A page says the fastest way to get a refund is to file electronically and choose direct deposit.

Common Questions