The CP05 notice means that the IRS is holding your refund until they can review and verify one or more of the following items on your return:
Your reported income
Tax withholding amounts
Tax credits claims
Social Security benefits withholdings
Household help claims
Schedule C income claims
Do I need to do anything if I receive a CP05?
No, you don’t have to take any action. The IRS should follow up with you.
What if I don’t hear from the IRS after receiving a CP05?
You should hear from the IRS within 60 days of receiving the CP05, but if you don't, call the number on your notice.
What happens after the IRS reviews my return?
After the IRS reviews your return they may:
Ask you for more information
Adjust your refund
Deny your refund
Approve and send your refund
Why did I get a CP05 notice if I didn't file a return?
If you didn't file a tax return, someone else may have used your personal information. For more details, visit the IRS Taxpayer Guide to Identity Theft, or contact the IRS directly.




