IRS CP05 Notice — Your Refund Is Being Reviewed

The IRS is holding your refund while it reviews your return.

A CP05 notice means the IRS is reviewing your tax return before releasing your refund. This is a normal part of IRS fraud prevention. In most cases, no action is required — the IRS will complete its review within 60 days and either release your refund or contact you for more information.

Why Is the IRS Reviewing My Return?

• The IRS wants to verify the income and withholding amounts you reported
• Your return was flagged by the IRS's automated fraud detection system
• You claimed credits (such as Earned Income Credit or Child Tax Credit) that need verification
• There was unusual activity compared to prior year returns

What Should I Do?

Usually, nothing — wait for 60 days. If the IRS needs documentation, it will send a follow-up notice requesting specific information. Do not call the IRS about your refund during this period unless you receive a specific request.