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CP05

Return Under Review

Complete guide for tax professionals on responding to IRS CP05 notices, including deadlines, required documentation, and response strategies.

What Triggers This IRS Notice

  • 1IRS is verifying information on the return
  • 2Common for returns claiming refundable credits
  • 3Random selection for verification
  • 4Identity verification may be needed

What the IRS Is Claiming

  • Your return is being reviewed
  • No action is required unless specifically requested
  • Your refund is being held pending review

Key Deadlines and Response Timelines

The IRS will hold your refund for up to 60 days while reviewing. You don't need to do anything unless you receive a follow-up notice requesting information.

What Happens If You Do Not Respond

  • Refund will be delayed
  • May receive follow-up notice requesting documents
  • Review typically completes within 60 days

Documentation Commonly Required

Keep a copy of the CP05 notice
Have supporting documents ready if requested
Do not send documents unless specifically requested

When IRS Information Is Incorrect

  • 1
    Wait for specific information request
  • 2
    Respond promptly if follow-up notice is received

How Tax Professionals Typically Respond

  1. 1

    Note the date and wait for further correspondence

  2. 2

    Do NOT call the IRS unless it's been more than 60 days

  3. 3

    Prepare documents in case they're requested

  4. 4

    Monitor mail for follow-up notices

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