If you received an IRS CP05 notice, the direct answer is this: in most cases where you filed the return, no action is needed right now, and you should not call the IRS until 60 days after the notice date, and only if you have not received a refund or further IRS correspondence by then. The notice means the IRS needs more time to verify income, income tax withholding, tax credits, or business income. Selection does not prove an error or dishonesty, and the notice is not automatically an audit bill, an identity verification letter, or proof that a refund was issued. You can read the IRS guidance at Understanding Your CP05 Notice.
What the Notice Actually Tells You
A CP05 notice is a timing and review notice. It tells you the IRS is still verifying the return, not that it has found a problem. The notice covers income, income tax withholding, tax credits, or business income. The IRS page explains that selection for this review does not prove error or dishonesty, and the letter itself is not an audit bill, an identity verification letter, or proof that a refund was issued. Understanding that distinction matters because it shapes what you do next: usually nothing beyond checking your own records and watching the calendar.
The Two Paths: You Filed vs. You Did Not File
The most important decision after receiving a CP05 is determining which path applies to you, because the instructions differ.
If you filed the return, the current IRS page says no action is needed and you should not call until 60 days after the notice date, and only if you have not received a refund or further IRS correspondence by then. If the IRS later asks for documents, respond as directed rather than sending an unsolicited packet now.
If you did not file the return, the current CP05 page instructs you to complete a paper Form 14039, sign it, and mail it to the address on the notice. This differs from the guidance for Letter 4883C, which has its own identity verification procedure. Do not apply one letter's procedure to the other. You can compare the identity verification process at IRS Letter 4883C: Prepare for Identity Verification, but only if you actually received that letter.
Decision Table: CP05 Next Steps
| Situation | What to Do | What Not to Do |
|---|---|---|
| You filed the return | Wait 60 days from the notice date; call only if no refund or further correspondence by then | Follow any later IRS instruction; do not assume a guaranteed completion date |
| You did not file the return | Complete paper Form 14039, sign it, and mail it to the notice address | Do not use the 4883C procedure for a CP05 |
| IRS later requests documents | Respond as directed in the letter | Do not send an unsolicited packet before the IRS asks |
| You want to check refund status | Check refund status on IRS.gov | Do not file Form 3911 unless the refund is already issued and missing |
| You find a genuine error on the original return | Correct it using the proper procedure | Do not automatically amend or refile solely because CP05 arrived |
Practical Checklist
Use this checklist to organize your own records and track the review. The checklist helps organize your records; follow the actual notice and any later IRS instructions.
- [ ] Confirm whether you actually filed the return that the notice references.
- [ ] Note the notice date and mark the 60-day point on your calendar.
- [ ] Review the original filed return and your withholding and credit documents for accuracy for your own records.
- [ ] Check refund status on the IRS website rather than calling before the 60-day window closes.
- [ ] Wait for further IRS correspondence before sending any documents.
- [ ] If you did not file, complete paper Form 14039, sign it, and mail it to the notice address.
- [ ] If the IRS later asks for documents, respond as directed in that letter.
- [ ] Follow identity verification steps only if an actual IRS identity-verification letter requires them; a CP05 alone is not an identity verification letter.
- [ ] If you discover a genuine error, correct it using the proper procedure rather than automatically amending or refiling because the CP05 arrived.
If you also submitted Form 1040-X, use IRS Amended Return Status: What to Check Next to track that amendment separately. If a refund was already issued and is now missing, the trace process is described at Form 3911: Trace a Missing IRS Tax Refund. If the separate issue is an estimated-tax underpayment penalty, the review steps at Form 2210: Review an Estimated Tax Underpayment may be relevant.
Frequently Asked Questions
Does a CP05 notice mean I am being audited?
Not necessarily. CP05 requests more time for a review; the notice alone does not establish that a tax assessment or formal audit has begun. It is a notice that the IRS needs more time to verify income, withholding, credits, or business income. Selection for review does not prove an error or dishonesty.
When should I call the IRS about a CP05?
If you filed the return, do not call until 60 days after the notice date, and only if you have not received a refund or further IRS correspondence by then. The IRS does not promise completion within 60 days, so do not treat that date as a guaranteed resolution deadline.
What if I did not file the return?
If you did not file the return, the current CP05 page instructs you to complete a paper Form 14039, sign it, and mail it to the address on the notice. This is the nonfiler path, and it differs from the procedure for Letter 4883C, which you can read about at IRS Letter 4883C: Prepare for Identity Verification.
Next Step
Review the notice, confirm which path applies, and mark your calendar. If you filed, wait the 60 days and check refund status on the IRS website. If you did not file, complete the Form 14039 process described on the notice.
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