A CP05 notice means the IRS is holding your refund while it double-checks parts of your return. The IRS says it needs more time to verify your income, income tax withholding, tax credits or business income. In most cases there is nothing for you to send and nothing to pay. The notice is mainly a heads-up that your refund will take longer than usual. The one exception is if you never filed the return the notice is about.
Why you got a CP05
The IRS selects some returns for review to confirm that income, expenses and credits were reported correctly. The IRS says being selected doesn't mean you made an error or were dishonest.
According to the IRS, a CP05 review can cover:
- Your income, including wages and other income you reported.
- Your income tax withholding.
- Tax credits you claimed.
- Business income reported on your return.
The IRS doesn't explain on its CP05 page exactly why a particular return was chosen, and the notice itself may not say either.
What the CP05 says
Look for:
- The notice date. The IRS asks you to allow up to 60 days from this date before contacting it.
- The tax year of the return under review.
- The address at the top of the notice. You'll need this only if you didn't file the return.
- A phone number to use if 60 days pass without your refund or another letter.
Example: when to follow up. If your CP05 is dated September 14, 2026, 60 days later is November 13, 2026. If you haven't received your refund or another letter from the IRS by then, that's when to call the number on your notice.
What to do
If you filed the return
- Don't send anything yet. The IRS says you don't need to take any action.
- Wait 60 days from the notice date. The IRS asks you not to call before then.
- Track your refund with Where's My Refund, the IRS app or your IRS Online Account.
- Get your records together in case the IRS asks for documents: W-2s, 1099s, records for any credits you claimed, and business income and expense records.
- Watch your mail. If the IRS needs something from you, it will write. Answer any follow-up letter by its deadline.
- Call only if 60 days pass with no refund and no word from the IRS.
If you did not file the return
Someone may have used your personal information to file a return. The IRS says to download Form 14039, Identity Theft Affidavit, complete it on paper for faster service, sign it, and mail it to the address at the top of your notice. Then read our tax identity theft guide for other steps, such as reporting at IdentityTheft.gov and getting an Identity Protection PIN.
A CP05 is different from identity verification letters like Letter 5071C, which ask you to verify your identity before the IRS processes a return. If you got one of those, follow that letter's instructions instead, and don't file Form 14039 unless the IRS tells you to.
When the review ends
If the IRS confirms your return, it releases your refund. If it finds a problem, it will contact you by mail. It may ask for documents (see our Letter 12C page for one example), or propose changes that you can agree or disagree with. If your refund is reduced, the IRS sends a notice explaining why. A refund can also be reduced by an offset for other debts, such as past-due federal tax or child support. Our refund delays and offsets guide explains both.
If the IRS later opens an examination, Publication 3498-A, The Examination Process, explains how mail audits work. Our IRS audit guide covers your rights.
Since refunds are now issued electronically in most cases, check that your direct deposit details were correct on your return. If the IRS can't deposit your refund, it may send a CP53E asking you to add a bank account.
What happens if you ignore it
If you filed the return, ignoring the CP05 is mostly fine, because no action is required. Just don't ignore any follow-up letter that asks for information. If you did not file the return and ignore the CP05, an identity thief's return could stay on your account, which can cause problems when you file your real return.
Is this notice real?
A real CP05 arrives by U.S. mail and doesn't ask for payment, bank details or personal information by phone or email. The IRS doesn't start contact by email, text or social media. To confirm, check your refund status through irs.gov or your Online Account, or call the IRS at a number listed on irs.gov. See our IRS scams guide.
Frequently asked questions
How long will my refund be held?
The IRS asks you to allow up to 60 days from the notice date before contacting it. Some reviews finish sooner. If the IRS needs more information, it will write to you, and that can add time.
Did I do something wrong?
Not necessarily. The IRS says it selects some returns to review whether income, expenses and credits were reported correctly, and that selection doesn't mean you made an error or were dishonest.
Should I file an amended return?
Generally no, unless you discover a real mistake on your return. If you do, a tax professional can help you decide how to handle it while the review is open. Our amended return guide explains when amending makes sense.
It's been more than 60 days. What now?
Call the number on your notice. If you can't get help through normal channels and the delay is causing financial hardship, the Taxpayer Advocate Service may be able to help.
How can I avoid this next year?
The IRS suggests reviewing all of your income and withholding documents for completeness, making sure you're eligible for every credit you claim, and considering e-filing. An Identity Protection PIN can also protect your return from misuse.
Sources
IRSV.com is an independent guide and is not affiliated with the IRS. This page is general information, not tax or legal advice. Rules change; confirm details on IRS.gov or with a tax professional. Found an error? Tell us.