Received a CP05B? What Happens If You Don’t Respond?
Understand why the IRS is questioning your income, how to send the requested documents, what the response voucher does, and how an unanswered CP05B may affect your refund.
You checked your tax refund status and discovered that the IRS is reviewing your return.
Then a notice arrived in the mail: CP05B.
The letter says the income on your tax return does not match information the IRS received from another source.
Now your refund is on hold, and the IRS wants documentation.
What happens if you cannot find the records? What if the deadline passes? Could the IRS reduce your refund or determine that you owe additional tax?
These questions matter because CP05B is not simply a notice telling you to wait.
CP05B requires a response. The IRS states that if your documentation does not support the return, or if you do not respond, it may disallow all or part of the refund or notify you that you owe.
This guide explains what the notice means, what to send, how to use the detachable voucher, and what to do if your records are missing.
The IRS is holding your refund because income reported on your return does not match information received from third parties.
If the information you provide supports your return, the IRS says it will release your refund.
If the information does not support your return, or if you do not respond, the IRS says it will disallow all or part of the refund or notify you if you owe additional tax.
Do not ignore the response deadline printed on your notice.
What Is IRS Notice CP05B?
IRS Notice CP05B is sent when a tax return shows a refund, but income reported on that return does not match information the IRS received from third parties.
These third parties may include employers, financial institutions, or other organizations that report income to the IRS.
The IRS identifies forms such as W-2, W-2G, and 1099 as examples of information documents involved in this comparison.
Until the IRS receives and evaluates the requested supporting documentation, it holds the refund.
A CP05B notice does not automatically mean the taxpayer committed fraud or intentionally reported incorrect information.
It means the IRS needs to resolve a discrepancy before completing the refund review.
Why Did the IRS Send You CP05B?
The central issue is an income mismatch.
The income reported on your return differs from information reported to the IRS by a third party.
For example, an employer may report one amount on Form W-2 while your tax return reflects another amount.
The IRS may need documentation to determine which information is correct.
Example: Your Return and W-2 Do Not Match
| Information Source | Reported Amount |
|---|---|
| Wages reported on your tax return | $20,000 |
| Wages reported by employer on W-2 | $25,000 |
| Difference requiring review | $5,000 |
In this hypothetical example, the IRS may request records supporting the wage amount reported on the return.
The difference does not, by itself, establish which amount is correct.
Possible explanations include reporting errors, incorrect employer information, missing income documents, or mistakes made while preparing the return.
The purpose of your response is to help establish the correct income information.
CP05 vs. CP05A vs. CP05B: Why the Difference Matters
These notices have similar names, but their instructions are not interchangeable.
CP05
Purpose: The IRS needs additional time to verify return information.
General action: Wait if you filed the return. No immediate response is ordinarily required.
CP05A
Purpose: The IRS requests documents verifying income and federal withholding.
General action: Submit the requested supporting records by the notice deadline.
CP05B
Purpose: Income reported on the return does not match third-party information.
General action: Gather evidence, attach the detachable voucher, and mail the response as instructed.
For CP05B, the IRS specifically directs taxpayers to respond with supporting documentation.
What Does the IRS Want You to Send for CP05B?
The IRS instructs taxpayers to read the notice carefully, gather the required documentation, and respond by the date printed on the notice.
The exact records depend on the income discrepancy being questioned.
Before collecting documents, identify which income item the IRS is reviewing.
Possible Supporting Records
The following examples may help you identify relevant evidence. They are practical suggestions, not a universal IRS-required CP05B document list.
| Income Issue | Potential Supporting Records | Purpose |
|---|---|---|
| Employment wages | Pay statements, employer payroll records, employer verification letter | Help reconcile wages and withholding. |
| Form W-2 discrepancy | Original and corrected wage statements, payroll records | Help identify whether employer reporting requires correction. |
| Form 1099 discrepancy | Issuer correspondence, account statements, relevant transaction records | Help reconcile third-party income reporting. |
| Retirement income | Distribution statements, retirement account records | Help verify reported distributions and withholding. |
| Self-employment income | Invoices, payment records, bookkeeping reports, relevant Forms 1099 | Help substantiate business income amounts. |
The IRS officially requires you to gather and submit the supporting documentation requested in your CP05B notice by its stated deadline.
The examples above are possible supporting records. They do not replace the instructions in your individual notice.
How to Respond to IRS Notice CP05B
The IRS publishes specific mailing instructions for CP05B.
Follow these steps carefully.
- Read the entire notice. Identify the income discrepancy, requested records, and response deadline.
- Gather supporting documentation. Collect copies of records that address the information the IRS is questioning.
- Locate the response voucher. Find the detachable voucher on the last page of your CP05B notice.
- Detach the voucher. The IRS instructs taxpayers to tear it off and attach it to the supporting documentation.
- Mail the response. Send the voucher and documents to the address printed on the voucher.
- Keep records. Retain copies of your response and any available mailing or delivery confirmation.
The first five steps follow the IRS’s published CP05B instructions. Keeping copies and delivery records is an additional practical recommendation.
What Is the CP05B Response Voucher?
The CP05B voucher is a detachable section located on the last page of the notice.
It is part of the IRS’s instructions for submitting supporting documentation.
The IRS tells taxpayers to remove the voucher and attach it to the documents being mailed.
Most importantly, the agency directs taxpayers to mail their response to the address printed on that voucher.
Use the mailing address printed on your own CP05B response voucher.
Do not substitute a general IRS mailing address or one found in an online discussion.
Should You Upload or Mail Your CP05B Response?
The IRS’s public CP05B guidance specifically instructs taxpayers to attach the voucher to their documentation and mail the response to the address printed on it.
Other IRS notices may permit different submission methods.
For example, CP05A guidance discusses the IRS Document Upload Tool.
However, do not assume CP05B uses the same submission procedure.
Follow the instructions on your CP05B notice. If your specific notice provides an additional authorized submission option, use those instructions.
What Happens If You Don’t Respond to CP05B?
This is the most important section of the guide.
The IRS clearly states that failing to respond can affect the refund claimed on your tax return.
If the information you submit does not support the return, or if you do not submit a response, the IRS says it will take one of the following actions:
1. Disallow All or Part of Your Refund
The IRS may determine that the refund claimed on your return is not supported by the available information.
As a result, the agency may disallow the entire refund or a portion of it.
That means the refund you originally expected may be reduced or eliminated.
2. Notify You That You Owe Additional Tax
In some situations, resolving the income discrepancy may result in additional tax owed.
The IRS states that it may notify you if you owe.
Whether you owe additional tax depends on the correct income information and the applicable tax rules.
3. Further Procedures May Apply
If the IRS proposes or determines additional tax, further correspondence and procedural rights may apply.
Interest and penalties may also become relevant depending on the circumstances and applicable law.
However, the IRS’s CP05B public guidance does not say that every unanswered notice automatically triggers penalties or collection action.
Do not confuse a potential future consequence with an automatic result of receiving CP05B.
If your documentation supports the return, the IRS says it will release the refund.
If your documentation does not support the return, or you fail to respond, the IRS says it will disallow all or part of the refund or notify you if you owe.
Those are the agency’s stated CP05B outcomes. The precise result depends on your case.
What If You Miss the CP05B Deadline?
The IRS instructs taxpayers to respond by the date shown on the notice.
If you miss that date, do not assume the IRS will continue holding the refund indefinitely.
Review your correspondence and contact the IRS using the number printed on the notice to determine what steps remain available.
If you have received another IRS letter proposing changes or establishing additional deadlines, read it carefully.
Different IRS notices can carry different response procedures and taxpayer rights.
Do not assume that mailing a late response automatically cancels an adjustment or extends another deadline.
What If You Cannot Obtain the Requested Documents?
Sometimes the difficulty is not unwillingness to respond. The taxpayer simply cannot obtain the requested records.
For example, a former employer may have closed, payroll access may have expired, or a financial institution may need additional time to provide historical records.
If that happens, take practical steps to document the problem.
- Contact the employer, payer, or payroll provider.
- Request copies of the relevant income records.
- Ask whether corrected information documents are available if reporting was inaccurate.
- Keep copies of your requests and responses.
- Contact the IRS for guidance if you cannot meet the notice’s requirements or deadline.
These are suggested steps, not a substitute for responding as instructed.
Never create false documents or alter income records to make amounts appear to match.
What If Your Employer Reported the Wrong Wages?
A mismatch can arise because the employer or another payer reported incorrect information.
If you believe that happened, compare the reported amounts with your records.
For wages, review your pay statements and year-end payroll totals.
Contact the employer and explain the discrepancy.
If a Form W-2 was incorrect, ask whether the employer needs to issue Form W-2c.
If your tax return contains an error, consult a qualified tax professional about the appropriate correction procedure.
Do not assume that an amended return alone satisfies a separate CP05B documentation request.
What If the Income on Your Return Is Actually Wrong?
Sometimes the mismatch results from an error on the filed tax return.
Examples may include omitted income, duplicate entries, incorrect wage amounts, or a mistake in federal withholding.
If you discover an error, do not submit documents supporting an amount you now know is incorrect.
Review the return and supporting records carefully.
Then determine the proper correction procedure, including whether an amended return or response to an IRS adjustment is appropriate.
Because a CP05B review is already underway, it may be helpful to consult a qualified tax professional before filing a correction.
How Long Does the IRS Take After a CP05B Response?
The IRS’s CP05B page includes a 60-day follow-up instruction.
It tells taxpayers to call the number on their notice if they have not received their refund or further communication within 60 days.
The public CP05B page does not identify the same precise starting event that the IRS separately specifies for CP05 and CP05A.
Therefore, do not automatically calculate CP05B’s 60-day period using the CP05 notice-date rule or the CP05A document-provided-date rule.
Follow the instructions in your actual letter and seek clarification from the IRS if the timeline is uncertain.
No. The 60-day instruction tells you when the IRS recommends following up about an unresolved review. It does not guarantee that your refund will be issued on that date.
CP05B Response Tracking Worksheet
Use this worksheet to organize your documents, mailing information, and IRS correspondence.
My IRS CP05B Response Record
Response Checklist
☐ Read the entire CP05B notice
☐ Identify the questioned income
☐ Record the response deadline
☐ Gather supporting documentation
☐ Locate the detachable voucher
☐ Attach the voucher to the response
☐ Mail to the address printed on the voucher
☐ Save copies of the documents submitted
☐ Keep mailing or delivery confirmation
☐ Record any additional IRS instructions
Notes and Follow-Up
Do not include your full Social Security number on a worksheet that may be shared or stored insecurely.
Can the Taxpayer Advocate Service Help?
A delayed refund may create financial hardship for households that depend on the money for essential expenses.
The Taxpayer Advocate Service is an independent organization within the IRS that assists qualifying taxpayers.
The IRS’s CP05B guidance specifically identifies TAS as a possible resource for taxpayers experiencing economic harm or unresolved IRS problems.
Call 877-777-4778 or visit TaxpayerAdvocate.irs.gov.
TAS assistance is free for qualifying taxpayers. However, assistance does not guarantee an immediate refund release.
What If You Never Filed the Tax Return?
If you receive a CP05B notice for a tax return you did not file, treat the situation as a possible identity theft issue.
The IRS’s CP05B guidance explains that someone may have filed using your personal information without consent.
The IRS directs affected taxpayers to complete Form 14039, Identity Theft Affidavit, and mail it to the return address on the notice.
You can also learn about tax-related identity theft and Identity Protection PINs through IRS Identity Theft Central.
Frequently Asked Questions About IRS CP05B
What does CP05B mean?
CP05B means the IRS found a mismatch between income reported on your tax return and information received from third parties. The IRS is holding the refund while it requests supporting documentation.
Do I have to respond to CP05B?
Yes. The IRS directs taxpayers to gather the requested documentation and reply by the deadline printed on the notice.
What happens if I ignore CP05B?
The IRS says it will disallow all or part of the refund or notify you if you owe when the information does not support the return or no response is received.
Where do I mail my CP05B documents?
Mail the response to the address printed on the detachable voucher on the last page of your notice.
What is the CP05B voucher for?
It is the detachable response section the IRS instructs you to attach to your supporting documentation before mailing.
Can I upload CP05B documents online?
The IRS’s public CP05B guidance specifically instructs taxpayers to mail the response with the voucher. Follow your actual notice if it provides another authorized submission method.
Does CP05B mean I am being accused of fraud?
No. The IRS explains that selection for review does not itself mean a taxpayer made an error or acted dishonestly.
Will the IRS release my refund if I prove my income?
The IRS says it will release the refund if the information supports the return. The timing still depends on the agency completing its review.
Can CP05B result in additional tax owed?
Yes. The IRS states that if the information does not support the return or no response is received, it may notify the taxpayer that additional tax is owed.
Should I contact my tax preparer?
Reviewing the notice with your tax preparer is one of the suggestions on the IRS’s CP05B guidance page. Professional assistance may be particularly useful when income records conflict or additional tax is proposed.
Final Thoughts: Respond Before Your CP05B Deadline
IRS Notice CP05B should not be ignored.
The notice means the IRS found an income discrepancy and needs supporting information before releasing your refund.
Read the notice carefully, gather the requested records, attach the detachable voucher, and mail the response to the address printed on that voucher.
Keep copies of everything you submit and maintain a record of your correspondence.
If you do not respond, the IRS says it will disallow all or part of the refund or notify you if you owe.
Responding does not guarantee immediate payment, but it gives the IRS the information needed to evaluate your return.
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Official IRS Sources and Further Reading
Editorial Disclaimer: This article provides general educational information and is not individualized tax or legal advice. IRS procedures may change. Always follow your actual notice and consult a qualified tax professional when appropriate.
