IRS CP05A Proof of Wages: Records & 60-Day Review

You received an IRS notice explaining that your tax refund is under review. The letter mentions 60 days, and you want to know when that period begins.

But there may be another question you need to answer first: Does the IRS expect you to provide documents?

The answer depends on the notice number.

For CP05, the IRS generally tells taxpayers who filed the return to wait. For CP05A, the IRS requests supporting documentation to verify income and federal income tax withholding.

That difference affects both the documents you need and the date you should use when tracking the review.

This guide explains the official IRS requirements, shows how to request payroll records, and provides a practical worksheet for organizing your case.

CP05 vs. CP05A: Why the Starting Date Matters

These distinctions come directly from the IRS’s published guidance for each notice.

Example: How the Two 60-Day Timelines Differ

Consider two taxpayers who receive IRS notices dated March 1, 2027.

The first taxpayer receives CP05. The second receives CP05A and submits the requested documents on March 20.

The dates differ because the IRS describes different starting events for the two notices.

These are calendar illustrations, not guaranteed refund payment dates. The response deadline on a CP05A notice remains separate from the review follow-up period.

What Evidence Does the IRS Officially Request for CP05A?

For CP05A, the IRS states that supporting documentation must establish three essential facts.

1. When you earned the wages. The documentation must identify the relevant wage dates.
2. How much gross income you received. Gross wages may differ from take-home pay.
3. How much federal income tax was withheld. The records must establish withholding for the year shown on the notice.

Use these three requirements when reviewing your payroll records.

A document that shows only a bank deposit may not establish all the information the IRS requests.

IRS-Accepted Evidence vs. Suggested Supporting Material

Not every document that helps you understand your wages is specifically listed as acceptable CP05A evidence.

The following chart separates the IRS’s published documentation list from additional organizational suggestions.

Why a W-2 May Not Satisfy a CP05A Request

Form W-2 summarizes annual wages and withholding. It is an important document used to prepare an income tax return.

However, the IRS’s CP05A guidance specifically tells taxpayers not to send Form W-2 as the requested pay-statement documentation.

Instead, the IRS identifies records such as pay statements, check stubs, and an employer letter.

Individual payroll statements may provide more detail about specific pay dates, gross earnings, and withholding amounts.

This does not mean the W-2 is invalid. It means the IRS is requesting different evidence for this particular verification process.

How Many Pay Stubs Should You Collect?

The IRS’s published CP05A instructions list copies of at least three pay statements or check stubs, including the end-of-year statement.

That does not establish a universal requirement to submit every pay stub from the entire year.

However, your documents must still establish the wage dates, gross income, and federal withholding requested by the IRS.

If your notice requests additional records, follow those instructions.

Suggested approach for organizing pay statements

Start by locating the records identified in the IRS guidance.

Then review whether the documents clearly establish the required information.

If you have access to additional payroll statements, you can retain them in your records in case you need to reconcile amounts or answer another request.

Keeping extra records is a practical recommendation. It does not mean the IRS requires every available payroll document.

What If You No Longer Have Your Pay Stubs?

Many employees lose access to payroll records after leaving a job.

Others may have changed payroll systems, forgotten login information, or lost paper statements.

If this happens, contact your employer or former employer.

Start with the payroll department, human resources office, or payroll service provider.

Ask whether they can provide:

• Copies of pay statements for the tax year under review.
• The final year-end pay statement.
• An employer verification letter, if appropriate.
• Contact information for a payroll representative.

Explain that the IRS requested verification of wages and federal income tax withholding.

What Should an Employer Verification Letter Include?

The IRS lists a letter on company letterhead as acceptable CP05A documentation.

Its published instructions identify the employer’s name, address, telephone number, and fax number as information the letter should contain.

For practical completeness, you can ask the employer to include additional details that establish the income under review.

The additional suggestions can help make the letter more useful. They should not be confused with a separate IRS-mandated letter template.

Sample Request for Payroll Records

You can adapt this example when contacting a current or former employer.

This is an organizational template, not an official IRS form.

How to Submit Your CP05A Evidence

The IRS recommends its Document Upload Tool for the fastest case resolution.

The agency also permits responses by fax or mail using the information printed on the notice.

1. Read the notice. Identify the tax year, requested documents, and response deadline.
2. Gather the evidence. Collect the applicable records that establish wages and federal withholding.
3. Prepare readable copies. Check that the documents are complete and legible.
4. Include the notice. The IRS requires a copy of your CP05A notice with your response.
5. Submit using the approved method. Follow the upload, fax, or mailing instructions for your case.
6. Keep confirmation records. Save copies of your response and any available submission confirmation.

Visit the official IRS CP05A information page for current instructions.

When Does the CP05A 60-Day Review Clock Start?

The IRS says to allow 60 days from the date you provided supporting documentation before contacting the agency about the review.

For example, suppose your CP05A notice is dated March 1, 2027.

You gather payroll records and submit your response on March 20, 2027.

Sixty calendar days after March 20 is May 19, 2027.

That is a practical follow-up target, not a guaranteed refund date.

Keep your notice date, submission date, and any delivery confirmation date separately recorded.

What If You Mailed Your Documents?

Mailing records can help establish when you sent your response.

However, the mailing date does not necessarily prove when the IRS received or processed the documents.

For practical tracking, record:

• The date you prepared the response.
• The date you mailed the documents.
• The delivery confirmation date, if available.
• Any IRS acknowledgment date.
• The follow-up date based on the information available.

If the precise date your documents were provided is unclear, use your records when contacting the IRS for clarification.

Printable CP05A Evidence and Review Tracking Worksheet

Use this worksheet to keep your documents and review dates organized.

Does the IRS Have to Release Your Refund After 60 Days?

No.

The IRS’s 60-day guidance is not a guarantee that your refund will be issued on a particular date.

The agency may complete its review, request additional information, issue further correspondence, or take another action based on the information available.

Use the 60-day period to determine when the IRS recommends following up.

What If the Refund Delay Is Causing Financial Hardship?

A delayed refund can create financial difficulties for taxpayers who need the money for essential expenses.

The Taxpayer Advocate Service may be able to assist qualifying taxpayers experiencing economic hardship or unresolved IRS problems.

Call 877-777-4778 or visit TaxpayerAdvocate.irs.gov.

TAS assistance is free for qualifying taxpayers. Contacting TAS does not guarantee immediate refund release.

Frequently Asked Questions

Final Thoughts: Separate IRS Requirements From Helpful Preparation

A successful CP05A response begins with understanding exactly what the IRS requested.

The agency identifies acceptable supporting documents and requires evidence establishing wage dates, gross income, and federal withholding.

Additional records may help you organize your information, but they should not be confused with official requirements.

For CP05, the notice date controls the published 60-day follow-up instruction. For CP05A, the IRS refers to the date supporting documents were provided.

Track those dates carefully, preserve your submission records, and follow the instructions printed on your notice.

Official IRS Sources

Editorial Disclaimer: This article provides general educational information and is not individualized tax or legal advice. IRS procedures may change. Always follow the instructions in your actual notice and consult a qualified tax professional when appropriate.