IRS / Tax Error Code
IRS / Tax Status & Refund Codes
IRS Notice Classification
CP24 notice | Refund offset notice
Industry
IRS / Tax
Canonical
/irs-tax/error-codes/cp24-notice/
Last Updated
Feb 25, 2026
Summary
This notice indicates that all or part of the refund was applied to an outstanding obligation.
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What This Code Means
A CP24 notice reflects that the IRS offset a refund to satisfy an existing debt. The notice explains the amount applied and the remaining refund, if any. It represents administrative application of funds under offset procedures. The notice does not indicate denial of the entire refund unless fully offset. Transcript entries typically show corresponding offset codes.
Where Users Usually See This Code
- In mailed IRS correspondence
- On account transcripts showing offset entries
- After refund issuance amount differs from expectation
Why This Code Appears
- Outstanding tax or other qualifying debt existed
- Refund was eligible for offset
- Treasury Offset Program applied funds
- Administrative reconciliation occurred
What Typically Happens Next
- Refund amount reflects offset reduction
- Account balances update
- Additional notices may follow if balances remain
What This Code Is Not
- It is not a refund freeze
- It is not an audit notice
- It does not indicate fraud
Troubleshooting Checklist
- □ Review transcript for offset entries
- □ Confirm refund amount received
- □ Review notice details
- □ Consult official IRS resources if clarification is needed
Notes And Edge Cases
Offsets may apply partially or fully to the refund. The notice details the amount applied. Reviewing transcript entries provides confirmation of amounts involved.
Related Codes
8 links
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