Wages and other income
The IRS may compare return entries with Forms W-2, 1099, and other payer records.
IRS Notice CP05 • Refund Review
Received IRS Notice CP05?
The IRS is holding the refund while it verifies income, federal income tax withholding, tax credits, or business income reported on the return.
If you filed the return, the IRS says no action is needed now. Allow up to 60 days from the notice date before calling if you have not received the refund or another IRS letter.
There is no fee to book the call. No documents are required when booking. Have the complete CP05 and filed return available during your call.
Sonya D. Bright, EA
Baytown-Based
Virtual Nationwide Service
What CP05 Means
The refund is being held during verification
The IRS selected the return for review. It is checking one or more items against information reported under the taxpayer’s name and identification number.
Selection does not by itself mean the taxpayer made an error or acted dishonestly.
Items Under Review
What the IRS may be verifying
Federal withholding
The IRS may verify the amount of federal income tax reported as withheld.
Refundable credits
The IRS may review eligibility and amounts for credits claimed on the return.
Business income
The IRS may compare reported gross receipts and other information with third-party records.
Business expenses
A later request may ask for records supporting expenses related to the return.
Identity concerns
If the taxpayer did not file the return, the notice may indicate tax-related identity theft.
What To Do
Follow the path that matches your situation
If you filed the return
Wait through the 60-day review period. Monitor for the refund or additional IRS correspondence.
If a later notice asks for records
Respond to that notice by its deadline with the specific documentation requested.
If you did not file the return
Complete and sign Form 14039 on paper and mail it to the address at the top of CP05.
Records To Review
Have these available for the call
- Every page of CP05
- The filed federal return and schedules
- W-2s, 1099s, and other income statements
- Pay statements and withholding records
- Records supporting credits claimed
- Business income and expense records
- Proof the return was filed by you
- Identity-theft records, if applicable
Important Difference
CP05 is not the same as CP05A or CP05B
CP05 generally tells the taxpayer to wait while the IRS reviews the return. CP05A and CP05B request supporting documents. Follow the exact notice number and instructions rather than sending records meant for a different notice.
Prepare Before a Later Request
Review the return while the IRS completes its work
Match income and withholding
Compare the filed return with every W-2, 1099, and corrected information statement.
Check credit and business records
Confirm eligibility and organize support for any credits, business income, or expenses that may be questioned later.
What Happens Next
The IRS will complete or continue the review
Refund released
The IRS may complete the review and issue or apply the refund.
More information requested
The IRS may issue CP05A, CP05B, or another letter requesting documents.
Return adjusted
The IRS may propose or make changes and explain the response or appeal rights in later correspondence.
Frequently Asked Questions
IRS CP05 questions
Does CP05 mean I did something wrong?
No. The IRS says selection for review does not mean the taxpayer made an error or was dishonest.
Should I send documents now?
Not unless CP05 or a later notice asks for them. An unsolicited response can complicate matching and processing.
When should I call the IRS?
The IRS says to wait 60 days after the notice date and call only if no refund or additional correspondence has arrived.
What if I did not file the return?
Follow the identity-theft instructions immediately, including a signed paper Form 14039 mailed to the address on CP05.
Is there a fee to book?
No. There is no fee to book the call. Professional work requires a separate written engagement.
Can TaxDecoders help?
Assistance may be offered after the notice, filed return, account history, and any later document request are reviewed.
Verified Resources
Official IRS information
This page was reviewed on July 27, 2026. Always follow the date and instructions printed on your actual notice.
Understanding CP05
Taxpayer Advocate roadmap
Examinations by mail
Understand the refund hold before sending anything.
Book a call with TaxDecoders. Have the complete CP05, filed return, and income and withholding documents available during the call.
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