Understanding your CP07 notice

What this notice is about

We received your tax return and are holding your refund until we complete a more thorough review of the benefits you claimed under a treaty and/or the deductions claimed on Schedule A, Itemized Deductions.

What you need to do

• You don’t need to do anything at this time.
• Please don't file a duplicate return as this will slow down the review process.

You may want to

If you've moved or are planning to move since the time of filing, update your address information with IRS. Learn how you can notify the IRS your address has changed.

Frequently asked questions

How long will it take for me to get my refund?

Depending upon the results of our review, if we find no issues, we'll send you your refund within 6-12 weeks, as long as you don't owe other taxes or debts we're required to collect.

What happens if you find problems?

We will send you a notice with additional information and instructions within 6-12 weeks.

Why was my return selected for review?

We randomly select cases that claim treaty benefits and/or claimed deductions on Schedule A for review.

How will I be contacted?

We will correspond to you through mail.

Helpful information

• Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
• Publication 514, Foreign Tax Credit for Individuals
• Publication 519, U.S. Tax Guide for Aliens
• Publication 570, Tax Guide for Individuals with Income from U.S. Possessions
• Publication 901, U.S. Tax Treaties
• Publication 970, Tax Benefits for Education