IRS Notice CP05: What It Means and What to Do

Why did I get a CP05?

Common reasons include:

• Income or withholding on the return that the IRS wants to verify against employer or payer records
• Refundable tax credits the IRS wants to verify
• Business income reported on the return
• Random or computer-based selection for pre-refund review
• A return filed by someone else using your information

What should I do?

1. Confirm that you filed the return for the tax year shown.
2. If you filed it, no action is needed; wait while the IRS completes its review.
3. Track your refund status online or in the IRS2Go app.
4. If 60 days have passed since the notice date and you still have no refund and no word from the IRS, call the number on your notice.
5. If you didn't file a return, complete Form 14039, Identity Theft Affidavit, sign it and mail it to the address at the top of the notice.
6. Consider an IRS Identity Protection PIN to help prevent misuse of your SSN on future returns.

What documents do I need?

• The CP05 notice
• A copy of the tax return in question
• Forms W-2, 1099 and other income and withholding documents
• Records supporting any credits or business income you reported
• Form 14039, if you didn't file the return

What should I avoid?

• Don't call the IRS before 60 days after the notice date unless something is wrong, such as you didn't file the return.
• Don't file a second copy of the return because of this notice.
• Don't ignore the notice if you didn't file a return; that may be identity theft.

What if I disagree with a CP05?

There is nothing to dispute yet; the CP05 only says the IRS is reviewing your return. If the IRS later asks for information or proposes a change, respond to that notice by its deadline. If you didn't file the return, report possible identity theft with Form 14039 as the IRS page describes.

What happens if I ignore a CP05?

If you filed the return, no action is required, but your refund may be delayed while the review is completed. If the IRS later asks for more information and you don't respond, the refund may be reduced or further delayed. If you didn't file and don't report it, identity theft on your account may go unaddressed.

What else should I know about CP05?

Unlike most IRS notices, the CP05 usually asks you to do nothing if you filed the return. The key nuance is timing: the IRS gives a 60-day window measured from the notice date before you should follow up, so calling early generally won't speed things up. The one situation where it needs prompt action is if you didn't file the return at all, which may mean identity theft. In that case the IRS asks for a paper Form 14039 mailed to the address on the notice.