- What it means
- The IRS is holding your refund while it verifies income, withholding, or credits on your return. No action is required yet.
- Respond within
- The date on the notice
- What to send
- Nothing unless a CP05A follows asking for documents.
- Write it
- Document cover letter
- When to get help
- If 60 days pass with no refund and no CP05A, call the number on the IRS page for CP05, or contact the Taxpayer Advocate if the delay causes hardship.
What the letter says
Your return was selected for a review of what you reported against what employers and payers reported. The refund is held until the review finishes, generally within 60 days.
What to do
Wait. The letter says not to call before 60 days, and calling earlier does not speed it up.
What comes next
Either the refund, or a CP05A asking for documents, or a notice proposing a change.
What to gather
- The notice
- Your return
- W-2s and 1099s for the year, in case a CP05A follows
Write back
The Document cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
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.