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
You should hear from them within 60 days of receiving the CP05, but if you don't, please call the number on your notice.
If you didn't file a tax return, someone else may have used your personal information to file a fraudulent return. For more details, visit the IRS Taxpayer Guide to Identity Theft, or contact the IRS directly.