Updated October 19, 2026. Quick answer: A CP05A asks for supporting documentation to verify your income and federal tax withholding before the IRS issues your refund. Reply by the date on the notice, include a copy of the notice, and send pay statements or an employer letter showing the date you earned the wages, the gross income and the federal tax withheld. The fastest way to reply is the IRS Document Upload Tool.
Quick reference
| Item | As the IRS describes it |
|---|---|
| What it is | A request for documents to verify income and federal tax withholding |
| Reply by | The date shown on your notice |
| Must include | A copy of the notice |
| Fastest way | The IRS Document Upload Tool (DUT) |
| Other ways | Fax to the number on the notice, or mail to the address on it |
| Review time after you reply | Allow 60 days from the date you provided the documents |
| Time to allow for an IRS reply (Tax Topic 651) | At least 30 days |
| Refund after a notice, if you owe nothing else the IRS must collect (Tax Topic 651) | Within 6 weeks of the notice date, which is 42 days |
What the notice asks for
The IRS states it plainly: “We need more supporting documentation to verify your income and federal tax withholding before we can issue your refund.”
It then lists what your documentation must show: “The date you earned the wages”, “The gross income you received” and “The federal tax withheld for the year shown on the notice”. Your reply also “must include a copy of your notice.”
Acceptable documents
The IRS names three kinds of acceptable documentation. The first is “Copies of at least 3 pay statements or check stubs, including the end of the year statement/check stub.” The same line adds a warning: “Don’t send a copy of Form W-2, Wage and Tax Statement.”
The second is “A letter on company letterhead from your employer, including your employer’s name, address, telephone and fax number.” The third is “A statement of benefits on retirement income”, which fits a pension or annuity payer rather than an employer.
How to send the reply
The IRS recommends the online tool: “For the fastest case resolution, reply using the Document Upload Tool (DUT).” You can photograph or scan the papers, and the notice carries a QR code that opens the tool on a phone. The alternatives are to fax the number on the notice or to mail the address on it.
After you reply, the IRS says to allow time: “Please allow 60 days from the date you provided your supporting documentation to complete our review before contacting us.”
If you did not file the return
The IRS says “Someone else may have filed it for you without your consent.” The step it names is to complete Form 14039, Identity Theft Affidavit, and mail it to the address on the notice. Compare CP05, the earlier notice that asks only for patience.
Hardship help
The IRS page points to the Taxpayer Advocate Service for people facing economic hardship or stuck problems, at 877-777-4778 or TTY/TTD 800-829-4059. For who can speak with the IRS on your behalf, see Form 2848.
Where this comes from
The IRS page read for this page is the one titled Understanding your CP05A 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.” On refunds it says “you’ll receive the refund within 6 weeks of the notice date.”
Common mistakes
- Sending a copy of Form W-2. The IRS asks for pay statements or an employer letter instead.
- Leaving out the copy of the notice, which the reply must include.
- Calling to ask for status inside the 60 days the IRS asks you to allow after you reply.
- Mailing when the upload tool is available. The IRS calls the tool the fastest way.
Related: IRS Notice CP05, Form 2848, and IRS notices and letters.
Sources
- IRS, Understanding your CP05A notice (irs.gov): https://www.irs.gov/individuals/understanding-your-cp05a-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.