This study examines the structures, energies, and IR vibrational spectra of the sulfur dioxide–water SO2(H2O) complexes by employing coupled cluster theory CCSD(T) with Dunning style correlation consistent type basis sets aug-cc-pV(n+d)Z (n = D, T, Q, 5). Complete basis set (CBS) extrapolations have been carried out to predict binding energies for two isomers of the SO2(H2O) complex: a stacked global minimum (1A) structure and a hydrogen-bonded local minimum (1B) structure. The CCSD(T)/CBS extrapolation predicts an intermolecular S–O distance rS⋯O = 2.827 Å for the stacked isomer, which is in excellent agreement with an experimental measurement of 2.824 Å [K. Matsumura et al., J. Chem. Phys., 91, 5887 (1989)]. The CCSD(T)/CBS binding energy for the stacked dimer 1A and hydrogen-bonded form 1B is De = −4.37 kcal/mol and De = −2.40 kcal/mol, respectively. This study also employs anharmonic VPT2 MP2/aug-cc-pV(n+d)Z level corrections to CCSD(T)/aug-cc-pV(n+d)Z vibrational frequencies in both forms of SO2(H2O). The anharmonic CCSD(T)/aug-cc-pV(Q+d)Z OH stretching frequencies in the stacked structure 1A are 3743 cm−1 (ν3) and 3647 cm−1 (ν1), and these align well with the recorded IR spectroscopic values of 3745 and 3643 cm−1, respectively [C. Wang et al., J. Phys. Chem. Lett., 13, 5654 (2022)]. If we combine CCSD(T)/aug-cc-pV(n+d)Z De values with VPT2 vibrational frequencies, we obtain a new CCSD(T)/aug-cc-pV(Q+d)Z anharmonic dissociation energy D0 = −3.48 kcal/mol for 1A and D0 = −1.74 kcal/mol for 1B. In summary, the results presented here demonstrate that the application of CCSD(T) calculations with aug-cc-pV(n+d)Z basis sets and CBS extrapolations is critical in probing the structure and IR spectroscopic properties of the sulfur dioxide–water complex.