IRS Notice CP05: Your return is being reviewed
IRS Notice CP05 is a review letter from the IRS. The IRS is reviewing your return to verify income, withholding, credits or business income. Letters in this group are about the IRS reviewing a return before finishing it. It is also known as CP05A.
What this letter usually means
The IRS is reviewing your return to verify income, withholding, credits or business income. The letter lists what the IRS is looking at. Gather only what it asks for.
Category: The IRS is reviewing or auditing your return
What people usually do first
If you filed this return, no action is needed yet; the IRS asks you to allow up to 60 days. If you didn't file it, see the IRS page about identity theft.
What to have ready
- The letter, every page
- A copy of the return it mentions
- Your W-2s and 1099s for that year
- Records of withholding and credits claimed
What may come next
This letter does not point to a specific follow-up letter. Any later step will be described in mail from the IRS.
Read the IRS page
The IRS letter itself is the final word on what it means for you. Read the IRS page for CP05.
Common questions about CP05
What is IRS notice CP05?
The IRS is reviewing your return to verify income, withholding, credits or business income. It is also called CP05A.
How long do I have to respond to a CP05 notice?
The date to respond or pay by, if there is one, is printed on your letter. Check it, and read the IRS page for CP05 for more.
Is a CP05 notice a scam?
A real CP05 comes by mail and should match your own records. You can also sign in to your IRS Online Account on irs.gov to see your account directly.
What should I have ready for a CP05 notice?
The letter, every page, A copy of the return it mentions, Your W-2s and 1099s for that year, Records of withholding and credits claimed.
The OweRight app explains the CP05 letter type in plain English.
Get early access to the appOweRight is not the IRS and does not give tax or legal advice.
Related notices
- IRS Notice CP79: Credits denied after an audit
- IRS Notice CP06: Audit of your Premium Tax Credit
- IRS Notice CP75: Audit of your Earned Income Credit
- IRS Letter 566: The IRS is auditing your return by mail