Pay statements
Send at least three pay statements or check stubs, including the year-end statement or stub.
IRS Notice CP05A • Documents Required
Received IRS Notice CP05A?
The IRS is holding the refund because it needs supporting documents to verify income and federal income tax withholding reported on the return.
You must respond by the date printed on CP05A. Include a copy of the notice and records showing when wages were earned, gross income received, and federal tax withheld.
There is no fee to book the call. No documents are required when booking. Have the complete CP05A and filed return available during your call.
Sonya D. Bright, EA
Baytown-Based
Virtual Nationwide Service
What CP05A Means
The IRS needs proof before releasing the refund
CP05A asks for specific support because the income or withholding on the return does not match information available to the IRS or requires verification.
The notice is document-driven. A complete response should connect each record to the wages, gross income, and federal withholding being verified.
Acceptable Proof
Documents the IRS identifies for CP05A
Employer letter
A letter on company letterhead should include the employer’s name, address, telephone number, and fax number.
Retirement benefits
A statement of benefits can support retirement income and federal withholding.
Dates earned
The records must show when the wages or income were earned.
Gross income
The records must show the gross income received for the year involved.
Federal tax withheld
The records must show the federal income tax withheld for the year on CP05A.
How To Respond
Build a complete CP05A submission
Include CP05A
Your response must include a copy of the notice so the IRS can match the documents to the review.
Use qualifying records
Send readable records that show dates earned, gross income, and federal withholding. The IRS says not to use Form W-2 as the supporting document.
If you did not file the return
Complete and sign Form 14039 on paper and mail it to the address at the top of CP05A.
Records To Review
Have these available for the call
- Every page of CP05A
- The filed federal return and schedules
- W-2s, 1099s, and other income statements
- Pay statements and withholding records
- At least three qualifying pay statements
- Year-end pay statement or check stub
- Employer letter or retirement benefit statement
- Identity-theft records, if applicable
Important Difference
Do not respond as though this were CP05
CP05 generally tells the taxpayer to wait while the IRS reviews the return. CP05A requires supporting documents by the notice deadline. CP05B also requests records but has its own instructions. Follow the exact notice received.
Response Quality
Make the proof easy to verify
Reconcile the totals
Show how the submitted pay records add up to the income and withholding reported on the return.
Keep proof of submission
Retain the complete response and the upload confirmation, fax report, or mailing proof allowed by CP05A.
What Happens Next
The IRS will complete or continue the review
Refund released
If the records verify the return, the IRS may issue or apply the refund.
More information requested
The IRS may ask for additional documentation or explanation.
Refund reduced or denied
If the response is missing or insufficient, the IRS may deny all or part of the refund and provide appeal rights.
Frequently Asked Questions
IRS CP05A questions
Does CP05A 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 Form W-2?
No. The IRS says not to use Form W-2 as the supporting document. Use the pay statements, employer letter, or benefit statement described in CP05A.
When should I follow up?
The IRS says to allow 60 days from the date the supporting documents were provided before contacting it about the review.
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 CP05A.
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, wage records, and withholding proof 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 CP05A
Taxpayer Advocate roadmap
Examinations by mail
Send the right proof by the CP05A deadline.
Book a call with TaxDecoders. Have the complete CP05A, filed return, and income and withholding documents available during the call.
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