Updated October 19, 2026. Quick answer: A CP05 means the IRS needs more time to verify the income, withholding, credits or business income on your return. If you filed it, you do not have to do anything, and the IRS asks you to wait 60 days from the notice date before calling. If you did not file the return, someone may have used your information, and the IRS points you to Form 14039.
Quick reference
| Item | As the IRS describes it |
|---|---|
| What it is | A review notice: more time to verify income, withholding, credits and business income |
| If you filed the return | No action needed |
| How long to wait | Up to 60 days; do not call before 60 days after the notice date |
| If you did not file | Complete and mail Form 14039, Identity Theft Affidavit |
| Comes before | A CP05A request for documents is a separate notice |
| Time to allow for an IRS reply (Tax Topic 651) | At least 30 days |
What the notice says
The IRS page states the reason in one sentence: “We need more time to verify your income, income tax withholding, tax credits and/or business income.” It also sets the wait: “Please allow up to 60 days before reaching out.”
A return is not flagged because you did something wrong. The IRS says “We select some returns to review so we can determine whether income, expenses, and credits are reported correctly. This doesn’t mean you made an error or were dishonest.”
If you filed the return
The instruction is short: “You don’t need to take any action.” It adds “Please do not call us until 60 days after the notice date and only if you haven’t received your refund or heard from us by then.”
If the review ends in a request for paperwork, that arrives as a separate letter. A common one is the CP05A notice, which asks for pay statements or an employer letter.
If you did not file the return
The IRS says “Someone may have used your personal information to file this return.” It tells you to “Download and complete Form 14039, Identity Theft Affidavit” on paper for faster service. Sign it and mail it to the address at the top of the notice. The IRS also suggests an Identity Protection PIN to prevent misuse of your taxpayer identification number on later returns.
If you are not sure the paper is real, check it first with is this IRS letter real.
Related IRS notices
A CP05 is one of several review and verification notices. The others on this site are in IRS notices and letters; the general reply rules are in how to respond to an IRS notice.
Where this comes from
The IRS page read for this page is the one titled Understanding your CP05 notice on irs.gov, as served on 2026-10-19. Your own notice controls: the dates, amounts and phone or fax numbers on it are the ones to use, and the IRS can update its page after we read it.
For IRS notices in general, Tax Topic 651 says “You should allow at least 30 days for a reply from the IRS.” It also says “Keep a copy of all IRS correspondence for your tax records.”
Common mistakes
- Calling before 60 days have passed. The IRS asks you to wait and call only if no refund or contact has arrived by then.
- Mailing documents nobody asked for. This notice asks for nothing if you filed the return.
- Ignoring the notice when you did not file the return it is about. Form 14039 is the step the IRS names.
- Confusing CP05 with CP05A. CP05 asks you to wait; CP05A asks for specific documents.
Related: IRS Notice CP05A, how to respond to an IRS notice, and IRS notices and letters.
Sources
- IRS, Understanding your CP05 notice (irs.gov): https://www.irs.gov/individuals/understanding-your-cp05-notice
- IRS, Tax Topic 651, Notices: what to do (irs.gov): https://www.irs.gov/taxtopics/tc651
Read from the IRS pages linked above on October 19, 2026. General information, not tax or legal advice. Your own notice and facts decide the outcome, and the number printed on your notice is the right place to confirm anything consequential.