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CP05B notice: what it means and what to do
Got an IRS CP05B notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP05B notice freeWhat the IRS says this notice is about
We issue a CP05B notice when the IRS receives a tax return that shows a refund is present, but the income shown on the return does not match the income reported by third party documentations like Forms W-2, W-2G, or 1099. We’re holding your refund until we receive the information requested from you to determine your reported income is correct.
- If the information supports your return, we’ll release your refund.
- If the information doesn’t support your return or if we don’t receive a response, we’ll disallow all or part of your refund or notify you if you owe.
What you need to do
Read your notice carefully to gather required documentation and reply by the date shown on your notice. To reply, follow the steps below:
- Collect copies of supporting documentation to send to us by the date shown on your notice.
- Tear off the voucher on the last page of your notice and attach it to the documents you're submitting.
- Mail your supporting documentation to the address printed on the voucher.
If you don’t receive your refund or hear from us within 60 days, call the number on your notice to inquire about the status of your return. Please do not call us before 60 days.
Your deadline
The IRS page for this notice mentions 60 days. Always use the date printed on your own notice.
What to check before you answer
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- Review this notice with your tax preparer.
- Track your refund status online or in the IRS app .
- Consider an IRS Identity Protection PIN to help prevent misuse of your taxpayer identification number on fraudulent federal income tax returns.
- Contact the Taxpayer Advocate Service (TAS) if you’re experiencing economic harm. TAS is an independent organization within the IRS that can help protect your taxpayer rights. TAS can offer you help if your tax problem is causing a hardship, or you've tried but haven't been able to resolve your problem with the IRS. If you qualify for TAS assistance, which is always free, TAS will do everything possible to help you. Visit Taxpayer Advocate Service or call 877-777-4778 .
Common questions
Why is my return being reviewed? (updated Aug. 7, 2024)
While we accept most tax returns as filed, we select some for review. The IRS reviews some federal tax returns to determine if income, expenses, and credits are reported accurately. The IRS selects returns for review using various methods; including random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099. Having your return selected for review does not suggest that you made an error or were dishonest.
What if I did not file a tax return claiming the items you are questioning and someone else is using my name and Social Security number? (updated Aug. 7, 2024)
Someone else may have filed it for you without your consent. Download and complete Form 14039, Identity Theft Affidavit PDF and mail it to the return address provided on the notice you received.
You may want to consider using an IRS Identity Protection PIN to prevent future misuse of your taxpayer identification number on fraudulent federal income tax returns. Visit IRS.gov/id for more information about tax-related identity theft.
Helpful information
- Publication 3498-A, The Examination Process PDF