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IRS CP05A Notice: How to Verify Your Income and Get Your Refund

Silas Bamigbola avatar image
Last updated 10/31/2024 by

Silas Bamigbola

Fact checked by

Ante Mazalin

Summary:
The IRS sends a CP05A notice when they need more information to verify your tax return’s accuracy before issuing your refund. Typically, they request additional documentation to confirm your reported income and federal tax withholding. The notice outlines what you need to provide, such as pay stubs or proof of withholding, and includes a deadline for your response. Submitting these documents on time is crucial to avoid delays in receiving your refund or adjustments to your return.
Receiving a CP05A notice from the IRS can be stressful, especially if you’re awaiting a tax refund. This notice means the IRS is reviewing your return to verify the income and withholding amounts you reported. Although this doesn’t necessarily indicate an error, the IRS requires further documentation to confirm the information. By responding promptly with the necessary documents, like pay stubs or proof of federal tax withholding, the IRS will continue processing your refund once the review is complete. Understanding why you received this notice and how to respond quickly helps you avoid delays and ensures your return is processed smoothly.
Struggling with IRS notices? If you’ve received an IRS letter and aren’t sure how to handle it, you might want to explore professional tax relief options. Optima Tax Relief has helped thousands of people resolve their tax issues and get back on track with the IRS. Learn more about how they can assist you with your situation.

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What is the IRS CP05A notice?

The IRS CP05A notice informs you that the IRS is reviewing your tax return and needs additional documentation to confirm the accuracy of your reported income and federal tax withholding. This review doesn’t imply an error on your part but indicates that the IRS requires more information before they can release your refund.

Why is the IRS reviewing your return?

The IRS reviews some tax returns to ensure income, expenses, and tax credits are reported accurately. This helps prevent errors and fraud. Receiving a CP05A notice may indicate discrepancies or missing information in your return, or the IRS may simply need to verify that all reported data matches their records. These reviews are a routine part of maintaining tax accuracy.

Pro Tip

Always respond to the CP05A notice promptly using the Documentation Upload Tool (DUT). It’s the fastest way to provide the IRS with what they need and avoid unnecessary delays in receiving your refund.

How does the CP05A notice affect your tax refund?

When you receive a CP05A notice, it means your refund is on hold until the IRS completes their review of your documentation. The IRS will not issue your refund until they are satisfied with the information you submit. If you miss the response deadline, your refund may be delayed or denied altogether.

What should you do when you receive a CP05A notice?

Resolving a CP05A notice requires prompt action and submission of the requested information. Follow these steps to address it:
  • Read the notice carefully:

    Make sure you understand the specific information the IRS is requesting. Review the details to ensure you don’t overlook any critical instructions.
  • Gather your documentation:

    The IRS typically requests proof of income and federal tax withholding. Documents such as pay stubs, bank statements, and benefits statements are common. Note that W-2 forms are not acceptable for this type of review.
  • Use the Documentation Upload Tool (DUT):

    You can upload your documents digitally through the DUT, which is the fastest way to resolve the notice. Access the tool via the link or QR code provided on your notice.
  • Send the documentation by mail or fax:

    If you prefer, you can mail or fax your documents to the IRS. Be sure to include a copy of your notice for reference.

Pro Tip

When gathering your supporting documents, ensure that all dates and amounts are clearly visible. This minimizes the risk of your submission being rejected due to incomplete or unclear information.

How to upload supporting documentation

To resolve your CP05A notice quickly, the IRS recommends using the Documentation Upload Tool (DUT). First, collect all the required documentation mentioned in your notice, such as pay stubs, bank statements, or proof of federal tax withholding. Next, ensure that all digital images or scans of your documents are clear, with all necessary information easily readable. You can then access the DUT by scanning the QR code on your notice or clicking the provided link. Complete the form and submit both the required documents and a copy of the CP05A notice to finalize the process.

Common reasons for receiving a CP05A notice

The IRS issues CP05A notices when further information is needed to verify your tax return before processing. Understanding why you received this notice can help you avoid similar issues in the future. Below are the most common reasons for receiving a CP05A notice:

Verification of income

One of the most common reasons for a CP05A notice is a discrepancy between the income reported on your tax return and the IRS’s records. If your reported income doesn’t match what the IRS has from employers or other sources, they will request additional documentation to verify the accuracy of your return. This could include items like pay stubs, benefit statements, or records from other sources of income. By ensuring your tax return accurately reflects all income sources, you can reduce the likelihood of this happening in the future.

Federal tax withholding discrepancies

If the federal tax withholding reported on your return doesn’t align with what the IRS has on file, they may issue a CP05A notice. This can happen if your employer or another entity reported different withholding amounts to the IRS than what you included on your tax return. In this case, the IRS will ask for documentation, such as pay stubs or benefits statements, to clarify the difference. Make sure your withholding amounts are accurate and match the records submitted by employers to prevent this issue.

Random audits

Some CP05A notices are issued simply because your tax return was selected for a random review or audit. These reviews help the IRS ensure tax compliance and accuracy in filings, even if no specific error was detected. If your return is chosen randomly, follow the instructions in the notice and provide the necessary documents promptly to avoid delays.

Pro Tip

If you can’t meet the deadline, contact the IRS as soon as possible to request an extension. Failing to provide the requested documents on time may result in the IRS disallowing your refund or adjusting your tax return.

What happens if you ignore a CP05A notice?

Ignoring a CP05A notice can lead to serious consequences, such as:
  • Your refund may be delayed indefinitely or denied.
  • The IRS may adjust your return, potentially resulting in a lower refund or additional tax owed.
  • You may incur penalties or interest if additional taxes are found to be due.
Responding promptly can help avoid these issues and ensure that your tax refund is processed as soon as possible.

What happens after you submit your documentation?

Once you’ve submitted your documentation in response to the CP05A notice, the IRS will begin reviewing the information to verify the details of your tax return. This review process typically takes around 60 days, but in some cases, it can take longer, depending on the complexity of your return and the documentation provided.
During this time, the IRS will check the accuracy of your reported income and federal tax withholding against the records you submitted. If everything matches, they will proceed with processing your tax return and issuing your refund. However, if the IRS finds any inconsistencies or needs further clarification, they may send additional correspondence asking for more information.
It’s important to monitor your mail and IRS account closely during this period. You can also track the status of your refund through the IRS “Where’s My Refund?” tool or the IRS2Go mobile app. If the IRS approves your documentation, your refund should be released shortly after the review is completed. If there are any unresolved issues, the IRS may adjust your return, which could lead to a reduced refund or additional taxes owed.
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Frequently asked questions

Why did the IRS issue a CP05A notice?

The IRS sends a CP05A notice when they need more information to verify the accuracy of your tax return before issuing your refund. This typically happens when there are discrepancies between the income or tax withholding you reported and what the IRS has on file, or if your return was randomly selected for review.

What documents do I need to provide to the IRS?

You will need to submit supporting documents such as pay stubs, benefit statements, or other proof of income. The IRS also asks for details about your federal tax withholding. It’s essential to avoid sending your W-2 form, as it’s usually not accepted in these cases. Make sure to check the notice for the specific documents they are requesting.

How long will the review process take after I submit my documents?

Once you submit the requested documentation, the IRS typically takes about 60 days to complete their review. However, the timing may vary depending on the complexity of your case. It’s important to submit your documents as quickly as possible to prevent further delays.

What happens if I don’t respond to the CP05A notice?

If you fail to respond by the deadline provided, the IRS may disallow your refund or make adjustments to your tax return. This could result in a smaller refund or, in some cases, additional taxes owed. You may also face penalties or interest for not complying with the notice.

Can I resolve the issue online, or do I have to mail my response?

You can resolve the issue more quickly by using the IRS’s Documentation Upload Tool (DUT), which allows you to submit your documents online. This method speeds up the process and is generally more secure than mailing your response. However, if you prefer, you can still mail or fax your documents to the address or number provided on the notice.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
IRS Letter or Notice Number
Notice Description
CP01The IRS verified your claim of identity theft and will monitor your account.
CP01HThe IRS received a tax return with a social security number that belongs to a dead person.
CP02HMoney is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma.
CP03CYou received the First-Time Homebuyer Credit for a house you purchased.
CP04You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice.
CP08You may be entitled to additional money due to the Additional Child Tax Credit.
CP10Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed.
CP10AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP11You owe money because the IRS amended your return due to a miscalculation.
CP11AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed.
CP11MYour tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP12You are due a bigger refund because the IRS corrected one or more mistakes on your tax return.
CP12AThe IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return.
CP12E or CP12FThe IRS corrected a miscalculation on your return.
CP12MThe IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.
CP12RThe IRS made changes to the computation of the Rebate Recovery Credit on your return.
CP13The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero.
CP13AThe IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero.
CP13MThe IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero.
CP13RThe IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero.
CP14You owe money on unpaid taxes.
CP16The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts.
CP21AYou owe money due to the changes you requested that the IRS make on your tax returns.
CP21BYou are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks.
CP21CThe IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero.
CP21EAs a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes.
CP21IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP22AThe IRS made the changes you requested, and you owe money as a result.
CP22EAs a result of your recent audit, the IRS changed your tax return, and you now owe money.
CP22IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP23The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes.
CP24The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP24EThe IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP25The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero.
CP31You need to update your address because your refund check was returned to the IRS.
CP45The IRS was unable to apply your overpayment to your estimated tax as you requested.
CP49The IRS used all or part of your refund to pay a tax debt.
CP53Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit.
CP57The bank declined your payment, so the IRS was unable to draft funds from your bank account.
CP71A reminder of the amount you owe in tax, penalty, and interest.
CP71AA reminder of the amount you owe in tax, penalty, and interest.
CP71CA reminder of the amount you owe in tax, penalty, and interest.
CP71DA reminder of the amount you owe in tax, penalty, and interest.
CP88The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax.
CP90The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing.
CP91The IRS will levy up to 15% of your social security benefits for unpaid taxes.
CP120The IRS needs documentation of your tax-exempt status.
CP120AYour organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years.
CP130You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed.
CP152The IRS received your return.
CP153The IRS will send your refund by mail because your direct deposit did not go through.
CP161You have an unpaid balance due to the IRS.
CP166Your monthly payment to the IRS did not go through due to insufficient funds in your bank account.
CP178You may no longer owe excise tax because your tax return filing requirements changed.
CP231You need to update your address because your refund was returned to the IRS.
CP259You did not file the business tax return identified in the notice.
CP259AYou should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard).
CP259BThe IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259CThe IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259DYou must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return.
CP259EYou should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP259FThe IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return.
CP259GThe IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
CP259HAs a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP276AYou submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time.
CP276BThe IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time.
CP297The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP297AThe IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP298The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes.
CP501You have a balance due on one of your tax accounts.
CP503You have an unpaid balance on one of your accounts, and the IRS has not heard from you.
CP504You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe.
CP504BYou have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe.
CP521A reminder that you have an installment agreement payment due.
CP523You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets.
CP601Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.
CP603No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.
CP604Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.
CP604BUsted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.
CP621Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.
CP623Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.
CP711Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.
CP721Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP722Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP771Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP772Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP773Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP774Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP959Usted no radicó su planilla de contribución de negocios identificada en este aviso.
CP2000The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due.
CP3219AThe IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax.
CP3219NThe IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days.
Letter 0012CThe IRS needs additional information to process your tax return.
Letter 0484CThe IRS wants a completed
Letter 0525Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed.
Letter 531IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return.
Letter 0668D(LP 68)The IRS released their levy.
Letter 0549CYour tax bill was paid.
Letter 0681CThe IRS accepted your payment proposal. However, this is not a formal Installment Agreement.
Letter 0757CYou did not adhere to the terms of your Installment Agreement.
Letter LT 11The IRS plans to seize your property or rights to property.
Letter 1058The IRS has not received your payment. It plans to seize your property or rights to property.
Letter 1615 (LT 18)You must respond to the IRS within 10 days of this notice regarding past due tax returns.
Letter 1737 (LT 27)Complete and sign Form 433F, Collection Information Statement.
Letter 1961CYour application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify.
Letter 1962CYour application for a
Letter 2050 (LT 16)The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed.
Letter 2257CThe IRS is providing the payoff amount that you requested.
Letter 226-JAn IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP).
Letter 2271CA request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information.
Letter 2272CAn IRS letter explaining why your request to pay the balance due in installments was declined.
Letter 2273CA confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included.
Letter 2318CA response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged.
Letter 2357CThe IRS is admitting that it did not send you the balance due notices that it should have.
Letter 2603CThe IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property.
Letter 2604CThe IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction.
Letter 2761CThe IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer.
Letter 2789CAn annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid.
Letter 2840CConfirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify).
Letter 3030CProvides an explanation of the tax, penalty, and interest still due on your account.
Letter 3127CA confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities.
Letter 3174A reminder of taxes due after the IRS has sent a Notice of Intent to Levy.
Letter 3217CThe IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify).
Letter 3228 (LT 39)A request to pay the balance due within 10 days using the envelope provided.
Letter 3500The IRS has received your documents, and it needs additional time to review them.
Letter 3572Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment.
Letter 4883CThe IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately.
Letter 4903 (LT 26)You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response.
Letter LP 47The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address.
Letter LP 59The IRS has not received a response to the notice of levy it previously sent.
Audit Letter 2205The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit).
Letter 915You recently underwent an audit, and the IRS informs you that you now owe taxes.

Key takeaways

  • The IRS issues CP05A notices when they need additional documentation to verify your income and federal tax withholding.
  • Responding promptly with the correct documents can speed up the processing of your refund.
  • You can submit documentation online via the Documentation Upload Tool (DUT) or by fax or mail.
  • If you ignore the notice, you risk having your refund delayed or denied.

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