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IRS notice decoder

CP05: Your Refund Is Held While the IRS Checks the Numbers

A CP05 notice says the IRS needs more time to verify your income, income tax withholding, tax credits, or business income before issuing your refund. If you filed the return, the IRS's instruction is that you do not need to take any action, and it asks you not to call until 60 days after the notice date. If you did not file the return, the notice doubles as an identity theft alarm.

General information, not tax or legal advice. Deadlines and dollar figures below reflect what the IRS publishes and can change; the controlling dates are the ones printed on your own notice. ClearChoiceRadar is not affiliated with the IRS or any government agency.

The refund review path

  1. Return filedRefund claimed
  2. CP05Refund held for review you are here
  3. CP05ADocuments requested
  4. OutcomeRefund released or adjusted

The 60 days, straightened out

CP05 means a 60 day review; my refund arrives by day 60.
The IRS page never promises a 60 day review. The 60 days is a courtesy window: "Please do not call us until 60 days after the notice date and only if you haven't received your refund or heard from us by then." Reviews can finish sooner or run longer.
A CP05 means I am being audited.
The notice is a pre-refund verification of income, withholding, and credits, not an examination. If the IRS needs documents from you, it sends the follow-up CP05A, and an audit would arrive under its own letters.

What to actually do

If you filed the return: nothing. There is no form to send and no number to call yet; the review proceeds on the IRS's side.

If you did not file the return the notice describes, complete Form 14039, the Identity Theft Affidavit, and mail it to the address on the notice, because someone may have filed using your information.

CP05 questions

How long does a CP05 review take?

The IRS does not publish a duration. Its page asks you not to call until 60 days after the notice date, which sets a floor on when to follow up, not a ceiling on the review. If nothing has arrived or been heard by then, call the number on the notice.

Do I need to send anything after a CP05?

Not for the CP05 itself; the IRS says no action is needed if you filed the return. Documents only come into play if a CP05A follows and asks for them.

Why was my return picked?

The notice covers verification of income, withholding, credits, or business income. The IRS does not tell you which item triggered the review, and being selected is not an accusation of wrongdoing.

Sources: IRS: Understanding your CP05 notice. The deadline that governs your case is the one printed on your notice.

Want help responding to a CP05?

Compare tax relief companies that handle IRS collection matters. Many offer free initial consultations; check individual providers for details.

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