CP05 vs. CP05A vs. CP05B: Which Notice Means Wait—and Which Means Respond?
Three IRS notices. Three different situations. Learn what each notice means, which documents you may need, and how to protect your tax refund from avoidable delays.
You checked your tax refund status. Instead of seeing a refund date, you received a letter from the Internal Revenue Service.
The notice says CP05, CP05A, or CP05B.
At first glance, these letters seem almost identical. Each can involve a tax refund under review. Each may relate to income or withholding verification.
However, the action you need to take depends on the exact notice number.
For CP05, the IRS generally tells taxpayers who filed the return to wait. For CP05A and CP05B, the IRS requests supporting documentation.
Confusing these notices can create unnecessary problems. You might send documents the IRS did not request. Worse, you could overlook a deadline on a notice that requires a response.
This RefundTalk guide explains the differences and shows you what to do next.
CP05: Generally wait if you filed the return.
CP05A: Respond with requested income and withholding verification documents.
CP05B: Respond with evidence addressing the reported income discrepancy.
Always follow the specific instructions and deadline printed on your notice.
CP05 vs. CP05A vs. CP05B: Side-by-Side Action Chart
This chart summarizes the most important differences between the three notices.
CP05
ADDITIONAL REVIEWWhat it means: The IRS needs more time to verify information on your return.
What to do: If you filed the return, no immediate action is generally required.
Next step: Follow the waiting instructions. The IRS says to wait until 60 days after the notice date before calling if there is no refund or further communication.
CP05A
DOCUMENT VERIFICATIONWhat it means: The IRS needs supporting documents to verify income and federal withholding.
What to do: Gather the requested payroll or other applicable records.
Next step: Respond by the deadline. The IRS recommends its Document Upload Tool for faster case resolution.
CP05B
INCOME MISMATCHWhat it means: Income reported on your return does not match certain third-party information.
What to do: Gather evidence supporting the income reported on your return.
Next step: Follow the notice instructions, attach the required voucher, and mail the documents to the address printed on the voucher.
Detailed IRS Notice Comparison
| Question | CP05 | CP05A | CP05B |
|---|---|---|---|
| Why was it issued? | Additional verification is needed. | Supporting income and withholding records are needed. | Reported income does not match third-party records. |
| Must you respond? | Generally no, if you filed the return. | Yes. | Yes. |
| Documents needed? | Not immediately requested. | Payroll statements, employer letter, or other applicable evidence. | Documentation supporting the reported income. |
| Response deadline? | Follow waiting instructions. | Date printed on notice. | Date printed on notice. |
| Submission method? | None immediately required. | IRS upload tool, fax, or mail, as instructed. | Mail documents with the notice voucher, as instructed. |
| Refund guaranteed? | No. | No. | No. |
These differences come from the IRS’s published guidance for each notice. Individual letters may include additional instructions.
What Is an IRS CP05 Notice?
A CP05 notice means the IRS needs additional time to verify information on your federal income tax return.
The review may involve:
- Wages or other reported income.
- Federal income tax withholding.
- Tax credits claimed on the return.
- Business income or related information.
Receiving CP05 does not automatically mean you filed an incorrect return or committed fraud.
What should you do after receiving CP05?
If you filed the return mentioned in the notice, the IRS says you do not need to take immediate action.
Instead, allow the agency time to complete its review.
The IRS advises taxpayers not to call until 60 days after the notice date, and only if they have not received their refund or further communication.
You receive a CP05 notice dated March 1. You filed the return yourself and recognize the tax year.
Generally, you do not need to send pay stubs or additional documents immediately. Follow the notice and wait through the IRS’s stated review period.
Should you send your W-2 after receiving CP05?
Not simply because you received CP05.
The standard CP05 instructions do not require taxpayers who filed the return to submit wage documentation immediately.
If the IRS later requests specific records, respond according to that new correspondence.
What Is an IRS CP05A Notice?
CP05A is different because the IRS is requesting documentation from you.
The agency needs supporting records to verify income and federal tax withholding before issuing your refund.
You should read the notice carefully, identify the deadline, and gather the requested evidence.
What documents does CP05A request?
According to the IRS, supporting documentation must establish:
- The date you earned the wages.
- The gross income you received.
- The federal income tax withheld for the year under review.
Acceptable documentation listed by the IRS includes:
- At least three pay statements or check stubs, including the final year-end statement.
- A letter on company letterhead with employer contact information.
- A retirement benefit statement, when applicable.
The IRS’s CP05A instructions specifically tell taxpayers not to send Form W-2 as the requested pay-statement documentation.
Instead, gather the underlying payroll or other supporting records identified in your notice.
For a detailed explanation, read our related RefundTalk guide:
The IRS Asked for Proof of Wages—Why Your W-2 May Not Be Enough.
How do you respond to CP05A?
The IRS recommends using its Document Upload Tool for the fastest case resolution.
Its instructions also allow taxpayers to fax documents to the number on the notice or mail them to the specified address.
Your response must include a copy of the CP05A notice.
Do not assume that a response method available for CP05A is automatically appropriate for CP05B.
What Is an IRS CP05B Notice?
A CP05B notice generally means the income reported on your tax return does not match information received by the IRS from third parties.
These third-party records may include Forms W-2, W-2G, or 1099.
The IRS holds the refund while requesting information to determine whether the reported income is correct.
Why might income information not match?
Possible situations include:
- An employer reported different wage amounts.
- A tax document was omitted from the return.
- Income was entered incorrectly during tax preparation.
- A corrected information return was issued.
- Third-party information contains an error.
These are illustrative possibilities. They do not establish the cause of any particular taxpayer’s CP05B notice.
What should you do after receiving CP05B?
The IRS instructs taxpayers to collect the requested supporting documents and reply by the deadline shown on the notice.
The published CP05B instructions direct taxpayers to:
- Read the entire notice. Identify the income being questioned and the response date.
- Gather supporting records. Collect documentation relevant to the discrepancy.
- Attach the voucher. Remove the voucher from the last page of the notice and attach it to your response documents.
- Mail your response. Use the address printed on the voucher.
- Keep records. Save copies of your documents and proof of mailing.
The IRS states that if the information supports the return, it will release the refund. If the information does not support the return, or the taxpayer does not respond, the agency may disallow all or part of the refund or notify the taxpayer of an amount owed.
Unlike the general CP05 notice, CP05B requires a response. Failing to provide the requested information can affect the refund or result in further IRS action.
CP05A vs. CP05B: Why Both Require Documents but Are Different
Both notices can delay a tax refund. Both ask the taxpayer to provide supporting records.
However, they address different verification problems.
CP05A focuses on obtaining documentation that verifies reported income and federal withholding.
CP05B specifically concerns differences between income reported on the tax return and information received from third parties.
This distinction matters because the requested documents and response procedures are not necessarily the same.
For CP05A, the IRS recommends its Document Upload Tool and permits certain alternative methods.
For CP05B, the published instructions direct taxpayers to mail supporting documents with the voucher from the notice.
Always follow the instructions for the exact notice you received.
How Long Will Your Tax Refund Be Delayed?
There is no single guaranteed refund release date for CP05, CP05A, and CP05B reviews.
The IRS publishes different follow-up instructions for each notice.
| Notice | IRS Follow-Up Guidance |
|---|---|
| CP05 | If you filed the return, generally wait until 60 days after the notice date before calling if no refund or further communication arrives. |
| CP05A | Allow 60 days after providing supporting documents for the review before contacting the IRS. |
| CP05B | The IRS says to call the number on the notice if you have not received a refund or further communication within 60 days. Follow any more specific instructions in your letter. |
These periods are not promises that the IRS will issue your refund on a particular day.
A review may lead to a refund, another request for information, a proposed adjustment, or additional correspondence.
What If You Receive More Than One IRS Notice?
It is possible to receive additional IRS correspondence while a refund remains under review.
For example, an initial notice may tell you that the IRS needs more time. A later notice may request specific documentation.
Do not assume the original waiting instructions continue to control after you receive a new notice.
Instead, review each letter separately.
- Check the notice number.
- Compare the tax years.
- Identify any new response deadline.
- Determine whether documents are now required.
- Follow the most recent applicable instructions without ignoring earlier unresolved requests.
Keep all correspondence together so you can explain the history of your case if you contact the IRS or a tax professional.
What If Your Wages or Withholding Are Incorrect?
If your records do not agree with the amounts reported on your tax return, investigate the difference before responding.
Compare the relevant documents, including:
- Original and corrected Forms W-2.
- Forms 1099, when applicable.
- Payroll statements and year-end totals.
- Employer verification records.
- The income and withholding entered on your return.
If an employer issued incorrect wage information, contact its payroll department and ask whether a corrected Form W-2c is necessary.
If your tax return contains an error, consult a qualified tax professional about the appropriate correction procedure.
Do not file a duplicate original tax return simply because your refund is delayed.
What If You Never Filed the Return Mentioned?
This is an important exception to the normal waiting or response process.
If you receive an IRS notice about a return you never filed, someone may have used your identity without permission.
The IRS provides identity-theft instructions for these notices, including completing Form 14039, Identity Theft Affidavit, and mailing it as directed.
Do not ignore a potentially fraudulent filing.
You can learn more at IRS Identity Theft Central.
What If the Refund Delay Is Causing Financial Hardship?
Some taxpayers depend on their refunds to cover essential expenses.
A prolonged review may create problems involving rent, utilities, transportation, medical expenses, or other basic needs.
The Taxpayer Advocate Service may be able to help qualifying taxpayers who are experiencing economic hardship or have been unable to resolve an IRS problem through normal channels.
You can contact the Taxpayer Advocate Service at 877-777-4778.
TAS assistance is free for qualifying taxpayers. However, contacting TAS does not guarantee immediate refund release.
Visit TaxpayerAdvocate.irs.gov for more information.
IRS Notice Response Checklist
Use this checklist whenever you receive an IRS notice involving a refund review.
- ☐ Identify the exact IRS notice number.
- ☐ Verify the tax year and taxpayer information.
- ☐ Read every page of the notice.
- ☐ Determine whether action is required.
- ☐ Record any response deadline.
- ☐ Gather only the relevant supporting documents.
- ☐ Use the submission method specified for your notice.
- ☐ Include the required notice copy or response voucher.
- ☐ Save copies of all documents submitted.
- ☐ Keep confirmation or mailing records.
- ☐ Record the appropriate follow-up date.
Organize your IRS notices by tax year and date received. A simple folder containing the notices, supporting documents, and response confirmations can make follow-up easier.
Frequently Asked Questions About CP05, CP05A, and CP05B
Is CP05 the same as CP05A?
No. CP05 generally means the IRS needs more time to review your return. CP05A requests supporting documentation to verify income and federal withholding.
Do I need to respond to CP05?
Generally not if you filed the return. The IRS says no immediate action is required and provides instructions for when to follow up.
What happens if I ignore CP05A?
Failing to provide requested documentation can leave the IRS unable to complete its verification. Follow the response deadline and instructions printed on your notice.
What happens if I ignore CP05B?
The IRS states that if you do not respond, it may disallow all or part of your refund or notify you that you owe additional tax.
Can I upload documents for all three notices?
No single upload procedure applies automatically to all three. CP05 generally requires no immediate response. CP05A recommends the IRS Document Upload Tool. The published CP05B instructions direct taxpayers to mail documents with the notice voucher.
Does receiving one of these notices mean I am being audited?
These notices indicate that the IRS is reviewing or verifying information on a return. They do not, by themselves, establish fraud or dishonesty. Read your correspondence to understand the nature of the review and any rights or procedures that apply.
Does the 60-day period guarantee my refund?
No. The IRS’s 60-day instructions generally concern waiting or follow-up periods. They do not guarantee a refund payment date.
Can a tax professional help me respond?
Yes. An enrolled agent, CPA, or other qualified tax professional can help review the notice, reconcile income information, and prepare an appropriate response. Authorized representation may require Form 2848.
Final Thoughts: The Notice Number Determines Your Next Step
CP05, CP05A, and CP05B notices all involve IRS verification. However, they are not interchangeable.
CP05 generally means wait. If you filed the return, the IRS normally does not require immediate action.
CP05A means gather and submit verification records. The IRS needs supporting documentation before it can issue your refund.
CP05B means address an income mismatch. You must provide the requested evidence by the deadline shown on the notice.
Before taking action, confirm the notice number, tax year, response deadline, and submission instructions.
Understanding these differences can help you avoid unnecessary paperwork, missed deadlines, and preventable confusion.
Understand Your IRS Notice With RefundTalk
IRS letters and tax refund delays can be confusing. RefundTalk publishes educational resources explaining IRS notices, tax refund processing, verification requests, and taxpayer rights.
Explore more tax refund guides at RefundTalk.com.
Official IRS Sources and Further Reading
Editorial Disclaimer: This article is for general educational purposes and is not individualized tax or legal advice. IRS procedures may change. Always follow the instructions in your actual notice and seek professional guidance when necessary.
