Can I designate the year IRS applies my refund to?

Randi6 · ‎February 23, 2025

I owe back taxes for 2015 and 2023. I am currently classified as non-collectible with the IRS. For 2024, I will receive a refund. Is there a way to have the IRS apply the refund to 2023 first (so it gets wiped out)?

maglib · ‎February 23, 2025

@Randi6 Sorry, No. one of the conditions of your installment agreement is that the IRS will automatically apply any refund (or overpayment) due to you against taxes you owe.

If you owe a federal tax debt from a prior tax year, a debt to another federal agency, or certain debts under state law, the IRS may keep (offset) some or all your tax refund to pay your debt. In fact, in many situations the IRS is legally required to forward your refund to pay the debt.

**I don't work for TT. Just trying to help. All the best.
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View solution in original post

maglib · ‎February 23, 2025

@Randi6 Sorry, No. one of the conditions of your installment agreement is that the IRS will automatically apply any refund (or overpayment) due to you against taxes you owe.

If you owe a federal tax debt from a prior tax year, a debt to another federal agency, or certain debts under state law, the IRS may keep (offset) some or all your tax refund to pay your debt. In fact, in many situations the IRS is legally required to forward your refund to pay the debt.

**I don't work for TT. Just trying to help. All the best.
***Say "Thanks" by marking as BEST ANSWER and clicking the thumb icon in a post and that I solved your question
**Mark the post that answers your question by clicking on "Mark as Best Answer" I am NOT an expert and you should confirm with a tax expert.