Identity, refunds & unfiled returns

CP05 notice — for your files

A review notice: the IRS is holding your refund while it double-checks income and withholding from your return against employer and bank reports. It typically asks for nothing and buys itself about 60 more days.

Routine

What this letter is

A review notice: the IRS is holding your refund while it double-checks income and withholding from your return against employer and bank reports. It typically asks for nothing and buys itself about 60 more days.

Why you got it: Something on the return — wages, withholding, credits — is being cross-checked against third-party data before the refund is released.

What it is not

Not a bill, not an audit notice, and not a denial. It's a 'still working on it' letter — the correct response is usually to wait, watch, and keep your records ready.

Your first move: Do nothing unless the notice asks for something (that's CP05A's job). Mark 60 days on the calendar; if the refund hasn't moved by then, check your online account and the refund tracker.

Your deadline, counted

The clock on this letter: No response required — the IRS gives itself about 60 days.

CP05 states the review may take up to 60 additional days. No clock runs against you on this notice.

Your options, in the order most people should try them

1. Wait the 60 days

Check 'Where's My Refund' and your online account weekly, save your energy.

2. Get records ready

W-2s and pay stubs organized now make a CP05A painless if it comes.

Your rights on this letter

  • After the review window, you can call for status with the notice in hand.
  • If a real adjustment follows, it arrives as its own notice with its own rights (CP11/CP2000 family).

How to respond

None required unless your specific notice says otherwise.

Scam check

A CP05 never contains a link to 'expedite' your refund for a fee. Refund status lives at IRS.gov, typed by you.

If you ignore it

Usually nothing bad — the review completes and the refund issues, or the IRS follows up with a CP05A asking for documents or a CP75 audit letter if it wants proof.

Where this sits on the ladder: CP05A → CP75 →

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Sources, checked 2026-10-19: