CP05 notice: why the IRS is holding your return for review
A CP05 means the IRS needs more time to review your return, and the IRS page says it is not an indication of error or dishonesty. If you filed it, you generally take no action. If you did not file it, submit Form 14039, the identity theft affidavit.
What the IRS is doing
A CP05 tells you the IRS needs additional time to review your return. According to the IRS page, the review may involve verifying income, withholding, credits, or business income. The notice is not an indication that you made an error or did anything dishonest.
If you expected a refund, you will notice the delay, and that is usually why people search for this notice. The IRS is signaling that the return is in a review queue rather than being processed on the normal timeline.
First question: did you file this return?
The right next step depends on a single fact, so settle it before anything else. Think about whether you or your preparer submitted a return for the year named on the notice.
- Yes, I filed it. Skip to the section below on waiting.
- No, I never filed it. Someone may have used your information, so skip to the section on Form 14039.
- I am not sure. Ask your preparer or check your own records and any e-file confirmation before you do anything else.
If you filed: usually just wait
The IRS page says that if you filed the return, you do not need to take action. It also says to wait 60 days from the date of the notice before contacting the IRS about a missing refund. That figure comes from the IRS page and can change, so check your notice and the IRS page for the current wording.
While you wait, keep your records easy to find. A pay stub, a wage form, a statement showing a credit you claimed, or business income records are the kinds of items a review may touch. You do not need to send them unless the IRS asks, but knowing where they are makes any follow-up simpler.
If you did not file: Form 14039
If you never filed a return for that year and one appears in your name, the IRS page directs you to submit Form 14039, the Identity Theft Affidavit, on paper. This is a situation where someone else may have used your Social Security number.
Before you do, read the IRS identity theft guide. It says most people do not need Form 14039 and lists situations in which it should not be filed, such as when the IRS already sent you a letter telling you what to do. If your notice or another letter gives you different instructions, follow those. The guide also covers where to report non-tax identity theft.
What this notice does not do
A CP05 does not propose a tax change and does not ask you to pay anything. It also does not tell you how long the review will take. The IRS page gives only the waiting guidance above, so avoid assuming a specific end date.
If a later letter arrives asking for documents or proposing changes, treat that as a new step with its own instructions and dates. IRS Audit Defense Pro is software that helps you organize your facts and draft a response letter you review and send yourself, and it can be useful if a follow-up notice appears.
When to look for more help
If a delay is causing real hardship, the Taxpayer Advocate Service has a website that explains who qualifies for help. Reach it through its website rather than relying on addresses found elsewhere.
Ready to respond?
Upload your IRS notice, answer a few questions, review the analysis and response strategy, fill in your details, and get a response letter you can copy or download as a PDF or DOCX file.
Start your response letterFrequently asked questions
Does a CP05 mean I did something wrong?
No. The IRS page says it is not an indication of error or dishonesty. It means the IRS needs more time to verify items on the return.
Do I need to respond to a CP05?
If you filed the return, the IRS page says no action is needed. If you did not file it, the page directs you to submit Form 14039.
When can I call about my refund?
The IRS page says to wait 60 days from the notice date before contacting it about a missing refund. Check the notice and the IRS page for the current wording.
What is Form 14039?
It is the Identity Theft Affidavit. It is for people who did not file a return that was filed under their information. The IRS guide says most people do not need it, so read it before filing.