Understanding your CP05A notice

What this notice is about

We need more supporting documentation to verify your income and federal tax withholding before we can issue your refund.


What you need to do

  • Read the notice carefully to gather required documentation and reply by the date shown on your notice. For the fastest case resolution, reply using the Documentation Upload Tool (DUT). To reply using the tool:
    • Gather your supporting documentation.
    • Send supporting documentation (i.e., screenshots, pictures, other digital images) including a copy of your notice. Complete the tool’s upload form at the link below and submit your response. You can also scan the QR code on your notice to access the DUT if you prefer to use your phone.

Reply to IRS

Your reply must include a copy of your notice.

Your supporting documentation must include:

  • The date you earned the wages
  • The gross income you received
  • The federal tax withheld for the year shown on the notice

Acceptable documentation includes:

  • Copies of at least 3 pay statements or check stubs, including the end of the year statement/check stub. (Don’t send a copy of Form W-2, Wage and Tax Statement.)
  • A letter on company letterhead from your employer, including your employer’s name, address, telephone and fax number.
  • A statement of benefits on retirement income

You can also reply by:

  • Faxing your documentation to the fax number in the notice using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies, or
  • Mailing your response to the address shown on the notice.

You may want to

  • Review this notice with your tax preparer.
  • Track your refund status online or in the IRS2Go mobile app.
  • Contact the Taxpayer Advocate Service (TAS) if you are experiencing an economic hardship or need help in resolving problems. You can reach TAS at 877-777-4778 or TTY/TTD 800-829-4059.

Frequently asked questions

Why is my return being reviewed? (updated August 7, 2024)

We select some returns to determine if income, expenses, and credits are being reported accurately. This doesn’t mean you made an error or were dishonest. Please allow 60 days from the date you provided your supporting documentation to complete our review before contacting us.

What if I didn’t file the tax return? (updated August 7, 2024)

Someone else may have filed it for you without your consent. Download and complete Form 14039, Identity Theft Affidavit PDF and mail it to the address provided on the notice you received.

You may want to consider using an IRS Identity Protection Pin to prevent future misuse of your taxpayer identification number on fraudulent federal income tax returns. Visit IRS.gov/ID for more information about tax-related identity theft.


Helpful information


Tips for next year

  • Review all of your income and withholding documents for completeness and review your return to make sure you are eligible to claim all income, credits and business income you reported.
  • Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Need help?