IRS Letters and Forms
CP138

CP138 — Notification that the overpayment on the return was offset against another tax period with a balance due

Notification that the overpayment on the return was offset against another tax period with a balance due

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CP138

Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.

What the IRS language says

Notification that the overpayment on the return was offset against another tax period with a balance due

What it usually means

CP138 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.

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