What it means
The IRS reviewed your return and needs documents to verify specific items before releasing your refund.
Respond within
30 days from the date on the notice
What to send
Copies of the documents listed in the notice, with the notice stub and a cover letter.
When to get help
If you cannot produce the documents requested, respond anyway and explain; silence leads to a disallowance.

What the letter says

The CP05 review needs proof. The notice lists exactly what: usually W-2s, 1099s, or records supporting a credit or withholding amount.

What to send

Only what is listed. Copies, not originals. The notice stub on top, a one-page cover letter, then the documents in the order listed.

What comes next

The refund if the documents check out; a notice proposing a change if they do not.

What to gather

  • The notice with its list of requested items
  • Each document listed
  • Your return

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.

Sources

  1. IRS, Understanding your IRS notice or letter
  2. IRS, IRS audits
  3. IRS, Understanding your CP75 notice