IRS Notices

IRS CP32A Notice: Expired Refund Check and What to Do (2025)

By Angeline Balsitis, EA · Reviewed by Melissa Ly, Chief Tax Officer · Updated December 3, 2025 · Editorial Standards

Why you got a CP32A notice

Take a breath — this is one of the few IRS letters that's actually good news. A CP32A notice means the IRS owes you a tax refund and the original refund check is no longer valid. The IRS wants to send you a new one, but it needs to hear from you first.

U.S. Treasury refund checks are only good for about 12 months. After that they go "stale" and your bank won't cash them. A few common reasons your check expired:

• The check sat in a drawer or pile of mail and was never deposited.
• You moved, and the check went to an old address.
• The check was lost, damaged, or returned to the IRS as undeliverable.

Whatever the reason, the money is still yours. The IRS explains this directly on its Understanding your CP32A notice page: contact them so a replacement check can be issued. A CP32A is not an audit, not a collection notice, and not a penalty.

What happens if you ignore it

Ignoring a CP32A won't trigger garnishments or levies — there's nothing to collect. The risk is different: you can lose your own refund by waiting too long.

By law, the IRS generally must pay a refund within three years of the return's original due date (the same window covered in our guide on whether you can still get a refund from 3 years ago). A stale check from years back can bump up against that deadline. Once the refund statute closes, the money is gone for good — even though it was rightfully yours.

So while a CP32A isn't an emergency, it isn't something to leave on the counter for a year, either. The simplest move is to call and get the new check moving.

One catch: the IRS may apply your refund to a debt first

Before that fresh check goes out, the Treasury checks whether you owe other money. If you do, your refund can be reduced or fully taken to cover it through the Treasury Offset Program. Debts that can grab a refund include:

• Federal back taxes from another year (you'd get a CP49 notice showing the refund was applied).
• Past-due child support.
• Defaulted federal student loans and certain state debts.

If part or all of your refund is offset, the IRS or the Bureau of the Fiscal Service sends a separate notice explaining where the money went. If you don't owe anything, you'll simply get the full reissued check. You can read more about how the IRS takes refunds for back taxes if you're worried this applies to you.

How to respond to a CP32A, step by step

Here's the full checklist to get your refund check reissued safely:

1. Read the notice fully. Confirm the tax year and the refund amount the IRS shows. Make sure it matches the return you filed.
2. Gather your documents. Have the CP32A, your Social Security number, and a copy of that year's tax return in front of you.
3. Check your mailing address. If you moved since you filed, the check may have gone to your old address. Confirm the IRS has your current address — file Form 8822, Change of Address if it doesn't.
4. Call the number on the notice. This is the fastest path. The IRS will verify your identity and request a replacement check. There is no separate form to mail for most CP32A situations — the phone call is the action.
5. Confirm there are no other notices. If you've received letters about back taxes or unfiled years, mention them — those can affect whether the refund is offset.
6. Track the reissued check. Once it's requested, you can monitor your balance and refund status in your IRS online account and at the IRS Where's My Refund tool.
7. Keep records. Write down the date you called, who you spoke with, and any confirmation details. Hold onto the notice until the new check clears.

A reissued check usually arrives within a few weeks of your call, though processing times vary — especially with reduced IRS staffing. If weeks pass with no check and no offset notice, call again and reference your earlier contact.

How to make sure your CP32A is real

Because this notice involves money coming to you, it's a tempting target for scammers. Protect yourself:

• A real CP32A arrives by postal mail only — never by email, text, or phone call out of the blue.
• The IRS will never ask you to "release" your refund by paying a fee, buying gift cards, or sending money through a payment app. That's always a scam.
• Your refund comes as a U.S. Treasury check or direct deposit — never any other method.
• When in doubt, don't use a phone number from a text or email. Verify everything through your IRS online account or the contact information on IRS.gov.

If you're unsure whether the letter in your hand is genuine, our guide on how to tell if an IRS letter is real walks through every check.

CP32A questions, answered

This guide is general information, not tax or legal advice for your specific situation. Eligibility for IRS programs depends on individual facts and circumstances; no outcome is guaranteed.

Related: received a different letter? See the IRS notice decoder for CP49, CP63, CP2000 and more — or browse all guides.