The first move
Respond by the date with exactly what the letter asks for, organized in the order it asks. Do not send more than that.
What these letters have in common
Most examinations are by mail. A CP05 says the refund is held while income, withholding, or credits are verified; nothing is required unless a CP05A follows asking for documents. A CP75 series notice asks for proof of specific credits, usually the earned income credit, child tax credit, or American opportunity credit. Letters 525 and 915 report the results of an examination and propose changes.
The response is documents, not argument. A CP75 asking for proof a child lived with you wants school records, medical records, or a lease showing the child at your address for more than half the year. Send copies, never originals, with the notice stub on top and a short cover letter listing what is enclosed.
If you disagree with the result, the letter explains the appeal steps and deadlines. A proposed change you ignore becomes a statutory notice of deficiency.
What to gather
- The letter, with the list of what is requested
- The return for that year with the schedule in question
- For income: W-2s, 1099s, bank deposits
- For credits: proof of relationship, residency, and support for each child (school, medical, lease, benefits letters)
- For business expenses: receipts, mileage logs, bank and card statements
- A one-page cover letter listing the enclosures
How to write back
- Document cover letter: A one-page cover letter for documents you are sending in response to an IRS request: what the notice asked for, what is enclosed, and nothing else.
Notices in this family
| Notice | What it means |
|---|---|
| CP05 | Refund held while the IRS verifies income, withholding, or credits; no action yet |
| CP05A | Documents requested to verify items on your return |
| CP05B | Refund held; the IRS needs to verify income and withholding |
| CP06 | Refund held pending verification of the premium tax credit |
| CP06A | Documents requested to verify the premium tax credit |
| CP07 | Refund held pending verification of treaty benefits or other items |
| CP19E | Examination: proposed changes, earned income credit, balance due |
| CP19F | Examination: proposed changes, balance due |
| CP19G | Examination: proposed changes, balance due |
| CP20E | Examination: proposed changes, refund reduced |
| CP20F | Examination: proposed changes, refund reduced |
| CP20G | Examination: proposed changes, refund reduced |
| CP75 | Documents requested to verify credits claimed (EITC and others) |
| CP75A | Documents requested to verify EITC, dependents, or filing status |
| CP75C | You were banned from claiming EITC and must file Form 8862 |
| CP75D | Documents requested to verify income and withholding |
| CP85A | Documents requested to verify head of household filing status |
| CP85B | Documents requested to verify a credit claimed |
| CP85C | Documents requested to verify a credit claimed |
| CP87A | A dependent you claimed was also claimed by someone else |
| CP87B | A dependent you claimed also filed a return claiming themselves |
| CP87C | A dependent you claimed was claimed on another return |
| CP87D | Dependent claim conflict |
| CP269 | Business: examination correspondence |
| CP269C | Business: examination correspondence |
| CP269D | Business: examination correspondence |
| Letter 525 | Examination report with proposed changes, 30 days to respond |
| Letter 915 | Examination report with proposed changes, 30 days to respond |
When to get help
A field or office examination (an agent wants to meet), an examination of a business return, or a proposed change over a few thousand dollars are reasons to get representation before you respond.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.
Sources
- IRS, IRS audits
- IRS, Understanding your CP75 notice