When the IRS officially places your return under review, you will receive a CP05 notice, and the processing of your refund will be delayed until the review is complete. According to the IRS website, a number of distinct factors can trigger the review, including the need to verify the following entries on your return:
Income is not overstated or understated.
Tax withholding amounts are correct.
You have the right to claim the tax credits on your return.
Social Security benefits withholding amounts are correct.
Household help is accurately reported.
Schedule C income is not overstated or understated.
Edited 03/30/20
When the IRS officially places your return under review, you will receive a CP05 notice, and the processing of your refund will be delayed until the review is complete. According to the IRS website, a number of distinct factors can trigger the review, including the need to verify the following entries on your return:
Income is not overstated or understated.
Tax withholding amounts are correct.
You have the right to claim the tax credits on your return.
Social Security benefits withholding amounts are correct.
Household help is accurately reported.
Schedule C income is not overstated or understated.
Edited 03/30/20