IRS & TAXES

IRS CP05 vs CP05A: what’s the difference?

SHORT ANSWER

A CP05 is a refund-hold review that asks you to do nothing — the IRS is verifying your income and withholding and needs up to 60 days. A CP05A is the escalation: the IRS now wants documents (like pay stubs) to finish that verification before releasing your refund. CP05 = wait; CP05A = respond by the deadline.

CP05 and CP05A are two stages of the same review, and the difference decides whether you act. A CP05 tells you the IRS is holding your refund while it verifies the income, withholding, and credits on your return against what employers and payers reported. Crucially, a plain CP05 asks for nothing — the IRS itself says you don’t need to take any action, and not to call until 60 days after the notice date. A CP05A is what arrives when that behind-the-scenes matching doesn’t resolve on its own: now the IRS is asking you to send documentation — typically pay stubs (often at least three, including the year-end statement), employer letters, or benefit statements — to prove the income and withholding you claimed before it will release the refund. So the mental model is simple: CP05 means wait and keep your records handy; CP05A means the request came, and you have a real deadline. Miss a CP05A response date and the refund stays frozen and the review drags. Respond on time — through the Document Upload Tool, fax, or mail — and expect roughly 60 more days from when you provide the documents.

What to do, in order

  1. Check the top-right of the notice: CP05 is a refund-hold review; CP05A is a request for documents.
  2. For a CP05, do nothing yet — the IRS says not to call until 60 days after the notice date. Keep your W-2s, 1099s, and final pay stubs ready.
  3. For a CP05A, gather exactly what it asks for — usually pay stubs (including the year-end one), employer letters, or benefit statements.
  4. Respond to a CP05A by the date on the notice via the Document Upload Tool, fax, or mail — the deadline is real.
  5. After sending CP05A documents, allow about 60 days for the review before expecting the refund or a follow-up.

Common questions

Is a CP05 or CP05A an audit?

No. Both are refund-verification reviews, not examinations. A CP05 verifies your income and withholding against third-party records; a CP05A asks you to supply documents to complete that same verification.

Do I need to send anything for a CP05?

Not for a plain CP05 — it requests nothing. Only if the IRS follows up with a CP05A do you send documents. Keep your income records ready in case that happens.

How long does each take?

A CP05 review can take up to 60 days from the notice date. For a CP05A, allow about 60 days from the date you provide the requested documentation before the refund is released or you hear back.

Stop guessing what your document says.

Upload the actual document and Main AI reads every clause, flags the risks, extracts the deadlines, and cites the law — free to start, no signup to see your first analysis.

Analyze your IRS notice — free →
This is general information, not legal, tax, or financial advice, and it doesn’t create a professional relationship. Rules have exceptions and change over time. For advice on your specific situation, consult a licensed professional.