Wage records
Pay statements, payroll records, and employer confirmation may help establish the wages actually received.
IRS Notice CP05B • Income Mismatch
Received IRS Notice CP05B?
The IRS is holding the refund because income reported on the return does not match third-party records such as Forms W-2, W-2G, or 1099.
You must respond by the date printed on CP05B. Detach the voucher from the last page, attach it to copies of the supporting records, and mail the response to the address printed on the voucher.
There is no fee to book the call. No documents are required when booking. Have the complete CP05B and filed return available during your call.
Sonya D. Bright, EA
Baytown-Based
Virtual Nationwide Service
What CP05B Means
The IRS needs proof that the reported income is correct
CP05B is issued when a return shows a refund but the income does not match information reported to the IRS by employers, financial institutions, or other payers.
If the records support the return, the IRS may release the refund. If they do not, or no response is received, the IRS may disallow all or part of the refund or notify the taxpayer of a balance due.
Supporting Proof
Documents should explain the income mismatch
Gambling income
Records should reconcile Forms W-2G and other gambling income entries questioned by the IRS.
1099 income
Contracts, account statements, payment records, and corrected information returns may support reported amounts.
Corrected payer statement
If a third-party form is wrong, request a corrected form or written explanation from the payer.
Return reconciliation
Show where each verified income item appears on the return and explain any difference.
Identity theft evidence
If the return is not yours, follow the Form 14039 instructions instead of treating the issue as a normal mismatch.
How To Respond
Build a complete CP05B submission
Detach the voucher
Use the voucher on the last page of CP05B so the IRS can match the mailed documents to the review.
Send readable copies
Mail copies of the records that support the income reported on the return. Keep the originals.
If you did not file the return
Complete and sign Form 14039 on paper and mail it to the address at the top of CP05B.
Records To Review
Have these available for the call
- Every page of CP05B
- The filed federal return and schedules
- W-2s, 1099s, and other income statements
- Pay statements and withholding records
- Voucher from the last page of CP05B
- Pay, bank, payment-app, or account records
- Corrected payer forms or written statements
- Identity-theft records, if applicable
Important Difference
Follow CP05B’s voucher instructions
CP05 generally tells the taxpayer to wait. CP05A provides its own wage and withholding documentation methods. CP05B directs the taxpayer to use the last-page voucher and mail supporting records to the printed address.
Response Quality
Make the proof easy to verify
Reconcile every payer
Show how the supporting records connect to each income item reported on the return.
Keep proof of mailing
Retain the complete response and mailing proof. Do not send the only copy of a record.
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 CP05B questions
Does CP05B mean I did something wrong?
No. The IRS says selection for review does not mean the taxpayer made an error or was dishonest.
Can I respond without the voucher?
Follow CP05B as written. The IRS directs taxpayers to attach the voucher from the last page to the mailed supporting documents.
When should I follow up?
If no refund or IRS response arrives within 60 days, call the number on CP05B. The IRS says not to call before then.
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 CP05B.
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, payer records, and income reconciliation 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 CP05B
Identity theft help
Examinations by mail
Reconcile the income and follow the voucher instructions.
Book a call with TaxDecoders. Have the complete CP05B, filed return, voucher, and income records available during the call.
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