The CP32 is one of the more straightforward IRS notices. It means your original refund check was cancelled — typically because it was never cashed within the 12-month validity period — and the IRS is now issuing a replacement.
If you’ve been waiting on a refund check that never arrived or simply forgot to cash one, the CP32 is the IRS resolving that situation.
What the CP32 means
The IRS issues refund checks that are valid for 12 months. If a check isn’t cashed within that period, it expires and the funds return to the Treasury. When this happens — and when the taxpayer later inquires about a missing or expired check — the IRS can issue a replacement, and the CP32 is the notification that one is on its way.
The notice confirms the amount being reissued and the address it’s being sent to. No action is typically required beyond watching for the check to arrive.
What to do
Verify that the address shown on the CP32 is current. If you’ve moved since filing the original return, the replacement check may be headed to an old address. If that’s the case, contact the IRS to update your address before the check is issued.
If the check doesn’t arrive within the timeframe indicated in the notice, you can request another replacement through your IRS online account or by phone.
Frequently asked questions
Can I request direct deposit for a replacement refund? In most cases, replacement checks are issued by paper check rather than direct deposit, even if the original refund was direct deposited. Confirm with the IRS if this is a concern.
What if my original check was stolen and cashed by someone else? That’s a different situation — contact the IRS to report the issue and request an investigation. The CP32 process is specifically for uncashed, expired checks rather than stolen ones.