IRS CP05 Notice: Why Your Refund Is Being Reviewed

What does CP05 review?

The official CP05 page lists income, federal income tax withholding, tax credits and business income. It explains that review selection does not mean you necessarily made an error or were dishonest. A notice about checking these amounts is not, by itself, a request to complete ID.me or the IRS identity-verification service.

What should I do when CP05 arrives?

1. Confirm the notice number, tax year and whether you filed the return it describes.
2. If it is your return, keep the notice with your filed copy and records.
3. Follow the initial waiting instruction unless another IRS notice asks you to act.
4. Review new correspondence for a response deadline or document request.

The IRS initial instruction does not ask every CP05 recipient to upload wage documents. If a later CP05A arrives, use its specific evidence instructions; a CP05B requires its own mismatch response.

When can I call about a CP05 refund delay?

The IRS says to wait until 60 days after the notice date, and call only if you have not received a refund or heard from it. Use the official contact information for your notice and keep subsequent letters available. Do not start this initial CP05 clock from the day you e-filed.

A 60-day contact point does not mean the review must finish then. Longer reviews and later letters are addressed in the review-timing explanation, based on current IRS procedures. Check official IRS refund resources without treating a status message as a guaranteed deposit date.

Should I correct something on the return?

A review notice alone does not identify an error to amend. Compare the filed figures with the underlying records. The IRS refund-review procedures distinguish a confirmed error from a return whose amounts the taxpayer believes are correct. Use the amendment decision guide if you find an actual mistake; do not file Form 1040-X merely to try to speed up the review.

What if I did not file the return?

This is a separate branch. The CP05 instructions for a return you did not file direct you to complete Form 14039 on paper, sign it and mail it to the address at the top of the notice. See someone filed taxes in my name and the conditional affidavit guide for related questions.

Do not apply that identity-theft response automatically to a return you filed simply because its refund is under review.

Is CP05 the same as a verification letter?

No. If another notice asks you to verify identity and a return, follow that letter’s verification route. If your correspondence is Letter 4464C, use the 4464C guide. Similar wording about a delayed refund does not make the notices interchangeable.