IRS Refund Under Review: Income, Withholding and Next Steps

Start with the notice you received

A delayed refund alone does not identify the review or tell you which documents to send. Match the number, tax year and instructions on your actual correspondence to the guides below.

• CP05 notice: the IRS needs time to check reported income, withholding, credits or business income. The IRS CP05 instructions say no initial action is needed if you filed the return.
• Letter 4464C: an income and withholding review. The IRS letter instructions give an initial waiting period and recommend checking the return for errors.
• CP05A notice: the IRS requests documents. The CP05A instructions list acceptable evidence and upload, fax and mail options.
• CP05B notice: reported income differs from third-party records. The CP05B instructions call for requested copies with the notice voucher, mailed to its address.

Why is the IRS reviewing wages, withholding or credits?

The IRS explains that it checks some returns for accurate reporting. Selection does not establish that you made an error or were dishonest. CP05 can cover credits and business income as well as wages and withholding. CP05B specifically describes a mismatch with information such as W-2, W-2G or 1099 records.

Keep the filed return, notices and supporting records together. If evidence is requested, answer that request by its deadline; do not send a generic packet based on another notice's instructions.

Does 60 days mean my refund will arrive then?

No. For CP05 and 4464C, the public IRS pages say not to call until 60 days after the notice or letter date, and only if no refund or further contact has arrived. CP05A instead says to allow 60 days from providing the supporting documents before contacting the IRS. CP05B has its own follow-up instruction. These are not interchangeable refund deadlines.

The IRS refund-hold procedures, section 21.5.6.4.35.3.1 also describe reviews that can take up to 180 days, measured under those procedures from CP05 posting or the latest 4464C letter. That internal review period does not replace the public notice's contact instructions or predict your payment date. Later correspondence can request more time or a response; read each new letter.

Which kind of problem do I have?

• Income or withholding review: follow the review notice and any evidence request.
• Identity and return verification: use the identity-verification letter guide. The IRS verification service has a separate eligible-notice process.
• Already verified identity: a later income review can still need attention. Use the post-verification guide for that earlier step, then follow the new review notice.
• A return you did not file: use the fraudulent-return guide and the conditional Form 14039 guide. A routine refund delay does not by itself establish identity theft.
• A rejected e-file: use the rejection hub for the actual reject message. Correcting a rejection is a separate process from responding to an IRS refund hold.

Should I amend while the review is open?

Identify an actual error before considering a correction. Read whether to amend a return under review for notice-specific differences. Amending solely because the refund is late is not a shortcut to approval, and an amendment does not substitute for a requested evidence response.

What if my notice has another number?

Use the official instructions for Letter 12C (missing or corrected information), Letter 4800C (proposed changes), CP2000 or CP2501 (income-information differences), or CP75 (an examination requesting supporting records). Their deadlines and response routes differ from CP05 waiting guidance.

If the delay is causing economic hardship or an unresolved tax problem, the IRS CP05A page describes Taxpayer Advocate Service assistance. Eligibility and the facts of the case matter; assistance is not a promise of refund release.