IRS CP05B: W-2 and 1099 Income Mismatch Help

What mismatch is the IRS checking?

The IRS CP05B page explains that it compares return income with information reported by third parties. Selection for review does not by itself establish a mistake or dishonesty. Read the items and year on your notice rather than assuming every wage or 1099 amount is disputed.

Compare the filed return with the income records identified in the request. Check the taxpayer, payer, year, amounts and any corrected statement. An unfamiliar amount needs investigation; do not automatically change the return to match it.

How do I respond to CP05B?

1. Read the required documents and response date on your notice.
2. Collect copies of the evidence the IRS requests.
3. Detach the voucher on the notice's final page and attach it to those copies.
4. Mail the packet to the address printed on the voucher.
5. Retain your response and a record of sending it.

These are the published CP05B response steps. Use the evidence requested in your case. Do not assume CP05A's instruction not to send a W-2 governs CP05B; the two notices have separate document instructions.

Can I use CP05A's upload link instead?

The CP05B page currently describes mailing with the voucher. It does not supply the same upload route as the CP05A page. Do not select CP05A in an upload tool to answer CP05B. Follow a different route only when your actual notice or the IRS specifically gives it for your case.

What happens after the IRS reviews the evidence?

The IRS explains that evidence supporting the return allows refund release. If the evidence does not support it, or no response arrives, the IRS may disallow some or all of the refund or notify you that tax is owed. Sending a packet does not itself establish approval or a release date.

The same page says to call the notice number if no refund or response arrives within its 60-day follow-up period and not to call sooner. Its public wording does not explicitly identify the starting date for that period. Follow your actual notice's timing instructions; do not substitute CP05A's response-date rule or CP05's notice-date rule.

Should I amend to match the IRS information?

First establish what is correct. Use the amendment decision guide when a real return error is identified. A mismatch alone is not a reason to add income you did not earn or to ignore CP05B's evidence response.

The IRS employment-related identity-theft guidance specifically warns against amending to add wages from an employer you did not work for. Investigate unfamiliar records and follow the IRS contact instructions for that situation.

What if I did not file the return at all?

The CP05B identity-theft branch directs a completed Form 14039 to the return address on the notice. See the fraudulent-return guide and conditional Form 14039 guidance. This branch is separate from proving income on a return you filed.