CP05: the IRS is checking your return before your refund
- What it is
- We are reviewing your return
- Type
- Proposed change or audit
- Your deadline
- The IRS page gives no fixed window. Go by the date printed on your letter.
- To
- You
- From
- Blaga Veleva, EA
- Re
- Return under review
A CP05 means the IRS needs more time to verify your income, withholding, credits and/or business income. If you filed the return, you usually don't need to do anything: allow up to 60 days. If you did not file it, someone may have used your information, and you should report it. Blaga Veleva, EA can confirm whether you need to act.
What does the CP05 notice mean?
It means your return was picked for a closer look before the IRS releases a refund. IRS.gov says the review doesn't mean you made an error or were dishonest.
Don't worry about calling right away. For most people this letter is a heads up, not a request. The review covers what you reported for income, tax withheld, credits and, if you have one, business income. Your refund waits until it is done.
How much time do I have?
The CP05 page lists no fixed deadline, because for most filers there is nothing to send. The IRS asks you to allow up to 60 days. Act quickly only if you did not file this return, since that points to identity theft.
What happens if I ignore it?
If you filed the return, waiting is the right move. Per irs.gov, don't call until 60 days after the notice date, and only if you still haven't received your refund or heard back. Ignoring a CP05 for a return you never filed is different: the fraud stays unreported.
What should I do this week?
- Confirm that you filed the return for the year on the notice.
- If you did, put a reminder 60 days after the notice date and track your refund online.
- If you didn't, complete Form 14039, Identity Theft Affidavit, sign it, and mail it to the address at the top of the notice.
- Keep the notice with your tax records.
Is a CP05 the same as an identity theft letter?
No. A CP05 is a review of a return the IRS assumes is yours. Identity verification letters such as Letter 5071C ask you to prove you filed the return at all. The only overlap is the case where you did not file: then the CP05 itself becomes a sign that someone used your information, and Form 14039 is how you report it.
While you wait, you can check your refund online or in the IRS app, as irs.gov notes. Save the notice either way. If a follow-up letter arrives later, the CP05 date helps show when the review began.
How an Enrolled Agent helps with a CP05
Blaga confirms whether any action is needed or whether to simply wait. If you did not file this return, she helps you complete Form 14039. If later letters ask for documents, she can respond for you under Form 2848.
She sees clients on FM 1960 W in Houston and by secure portal. Related reading: Letter 5071C for identity checks and Letter 12C if the IRS asks for more information.
What usually comes next?
Often the refund simply arrives once the review ends. If the IRS finds a problem, it sends a separate letter asking for documents or proposing a change. Use the IRS notice decoder to look up any follow-up letter.
Not in the decoder yet. Read it to us.
Call (281) 785-0460 Send it to us
That does not mean it is unusual. The IRS sends many different notices and letters. Read us the number and the date printed on it, and Blaga will tell you what it is and what it asks you to do.
Check the letters before the number too (CP, LT or Letter), in the top right corner. See every letter in the decoder.
Type the number from the top right corner of your letter, for example CP504 or LTR 1058. No number? Try a word like levy, lien or audit.
Which one is it?
Look at the letters printed just before the number, top right of the first page.
Still not sure? Call (281) 785-0460 and read it to us.
Which letter is it?
The number is in the top right corner of the first page, for example CP14 or LTR 1058. Type it above, tap a common one below, or see every letter the decoder covers.
- What it means
- Your deadline
- If it waits
- How an Enrolled Agent can help
Have Blaga read yours Full guide
Source: irs.gov. This is a plain-English summary, not advice on your case.
Questions people ask
Q1Do I need to respond to a CP05?
Not if you filed the return. The IRS says you don't need to take any action. Allow up to 60 days.
Q2How long does a CP05 review take?
The IRS asks you to allow up to 60 days before reaching out about your refund.
Q3What if I got a CP05 but didn't file a tax return?
Someone may have used your information. IRS.gov suggests filing a paper Form 14039, Identity Theft Affidavit, to the address on the notice.
Q4Is a CP05 an audit?
It is a review to verify your income, withholding and credits. IRS.gov says selection doesn't mean you made an error.
Q5Why is my refund late after a CP05 notice?
Because the IRS is checking the return before it pays the refund. Allow up to 60 days from the notice date. If nothing has arrived by then and you haven't heard from the IRS, that is the time to call, or to have Blaga follow up for you.