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CP07 notice: what it means and what to do
Got an IRS CP07 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 CP07 notice freeWhat the IRS says this notice is about
We received your tax return and are holding your refund until we review the tax treaty benefits you claimed and/or the deductions you claimed on Schedule A, Itemized Deductions.
What you need to do
- You don’t need to do anything at this time.
- Please don't file a duplicate return as this will slow down the review process.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
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
If you've moved since filing or are planning to move, update your address information with IRS .
Common questions
How long will it take for me to get my refund? (updated April 18, 2025)
If we don’t find issues during our review, we'll send you your refund within 12 weeks if you don't owe other taxes or debts we're required to collect.
What happens if you find problems? (updated April 18, 2025)
We’ll send you a notice with more information and instructions within 12 weeks.
Why was my return selected for review? (updated April 18, 2025)
We randomly select cases for review that claim treaty benefits and/or Schedule A deductions.
How will I be contacted? (updated April 18, 2025)
We’ll correspond to you through mail.
Helpful information
- Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
- Publication 514, Foreign Tax Credit for Individuals
- Publication 519, U.S. Tax Guide for Aliens
- Publication 570, Tax Guide for Individuals with Income from U.S. Possessions
- Publication 901, U.S. Tax Treaties
- Publication 970, Tax Benefits for Education