Published: | Last Updated: October 29, 2024
Notice CP05 A
We’re holding your refund until we finish reviewing your tax return
The CP05 A notice is mailed to taxpayers to notify taxpayers that the IRS needs support documents to verify your income, income tax withholding, tax credits and/or business income before issuing a refund.
The IRS reviewed your tax return and found a discrepancy from your return and the information reported to the IRS under your name and Social Security Number (SSN) by employers, banks, or other payers. The IRS needs supporting documents to verify your income, tax credits claimed, income tax withholding or business expenses before your refund will be released or applied as an overpayment to next year’s estimated tax.
The first thing to do is to check the return address to be sure it’s from the IRS and not another agency.
Call the IRS immediately as you may be a victim of tax-related identity theft. Someone else may have used your personal information to file this return. Please complete and sign Form 14039, Identity Theft Affidavit, and mail it to the IRS along with the requested documents. You can find this form online at IRS.gov. You can also refer to the IRS Identity Theft Central resource page for more information
Note: Authorized third parties may assist taxpayers, but the taxpayer must be present on the phone or in-person.
Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf.
Your reply must include a copy of your notice.
Your supporting documentation must include:
Acceptable documentation includes:
You can also reply by:
Once the IRS finishes its review, it may send your refund, ask for additional information, or deny all or part of your refund. If you don’t agree with the denial, you’ll have an opportunity to appeal.
If you made an error on your return or need to change the information reported, you should file a Form 1040-X , Amended U.S Individual Income Tax Return.
Once you have successfully verified the entries on your tax return, it may take up to nine weeks for you to receive your refund or apply the overpayment to next year’s estimated tax. However, if there are other issues, you may receive a notice asking for more information, and this may delay your refund. If you don’t provide the supporting documents by the requested due date, you may receive a refund less than the amount expected or a bill for an amount due.
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
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The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.
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Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).
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