CP05Low Urgency

IRS Notice CP05: What It Means & What to Do

CP05 means the IRS needs more time to verify income, withholding, credits or business income on your return. Learn when to wait and when to report identity theft.

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Quick answer

What is an IRS CP05 notice and what should I do?

CP05 means the IRS needs more time to verify the income, withholding, credits or business income on your return. If you filed it, you do not need to act; wait 60 days before calling. If you did not file it, report identity theft with Form 14039.

Who this applies to: Taxpayers whose return was selected for review before a refund is issued.

What can change this answer

  • No action needed if you filed
  • Wait 60 days before calling
  • Form 14039 if you did not file

Recommended next step

If you did not file this return, follow the identity theft steps.

Read the full guide

The IRS needs more time to verify your income, income tax withholding, tax credits and/or business income before it finishes processing your return. Being selected does not mean you made an error or were dishonest.

Immediate Steps to Take

  1. 1If you filed the return, you do not need to do anything
  2. 2Wait 60 days from the notice date before contacting the IRS
  3. 3If you did not file a return, complete Form 14039 and mail it to the address on the notice

What CP05 means

The IRS selects some returns for review to confirm that income, expenses and credits are reported correctly. CP05 tells you your return is one of them and that your refund is on hold while the IRS verifies it. The IRS asks you not to call until 60 days after the notice date, and only if you have not received your refund or heard back by then.

If you did not file a return

Someone may have used your personal information to file it. Fill out Form 14039, Identity Theft Affidavit, on paper, sign it and mail it to the address at the top of the notice. See tax identity theft for the rest of the recovery steps.

Frequently Asked Questions

Does CP05 mean I am being audited?

The IRS says being selected for review does not mean you made an error or were dishonest. It is verifying the income, withholding and credits you reported.

When should I call the IRS about CP05?

Only after 60 days from the notice date, and only if you have not received your refund or heard from the IRS by then.

Authority Citations

This content is based on the following official IRS sources. All links open in a new tab.

Information current as of 2026. Tax laws change frequently. Verify with official IRS sources before taking action.

Important information