IRS Notices
CP05A Notice: Send Documents to the IRS — What to Do (2025)
The short answer: a CP05A notice means the IRS is reviewing your return and needs you to send documents that prove the income, withholding, or credits you reported before it releases your refund. It is not an audit. Mail the requested proof by the deadline on the notice — usually within 30 days.
⏱ Your deadline: respond by the date printed on your CP05A — generally 30 days from the notice date. After the IRS receives your documents, allow up to 60 days for the review. Your refund stays frozen until the review is finished, so send complete records the first time.
Why you got a CP05A notice
The CP05A almost always follows a CP05 notice, which told you the IRS was holding your refund while it took a closer look at your return. The CP05A is the next step: now the IRS wants paperwork. It is asking you to send documents that back up specific numbers on your return.
This usually happens when the IRS can't match what you reported against what employers and payers filed — or hasn't received those forms yet. The most common triggers are:
- Wages and withholding that don't yet match a W-2 in the IRS system.
- Income from 1099s — contractor pay, retirement distributions, or other reported income.
- Refundable credits like the Earned Income Tax Credit or fuel credits.
- Identity or filing questions the IRS wants resolved before paying out a refund.
The IRS explains the notice on its own page, Understanding your CP05A notice. The key thing to know: getting a CP05A does not mean you did anything wrong. It means the IRS wants proof before it releases your money.
What a CP05A is — and what it is not
A CP05A is a refund review, not an audit. Nobody is accusing you of cheating. There's no penalty attached, and you don't owe anything just because you got this letter. If your documents line up with what you filed, the refund is released and the matter is closed.
It's also not a collection notice. Unlike a CP14 notice or the letters that follow it, the CP05A isn't about money you owe — it's about money the IRS owes you. The only thing at stake is how fast you get your refund.
What happens if you ignore it
The CP05A doesn't escalate into levies or garnishments. But ignoring it has a real cost — you can lose part or all of your refund. Here's the sequence:
- CP05A — the IRS asks for documents. You are here. Your refund is frozen.
- No response by the deadline — the IRS can disallow the items it couldn't verify, then reduce or deny your refund.
- CP05B or an adjustment notice — the IRS proposes changes to your return based on the information it does have.
- Reduced or denied refund — if credits or withholding are disallowed, you may even end up owing tax instead of getting money back.
The fix is simple: respond on time with clear proof. A complete, well-organized response is the fastest way to get your refund released.
What documents to send for a CP05A
Send only what the notice asks for — don't bury the reviewer in extra paper. The CP05A lists the items the IRS wants to verify. Match your documents to that list. Common examples:
- Proof of wages and withholding: all W-2 forms, plus your final pay stub of the year if a W-2 is missing.
- Proof of other income: 1099-NEC, 1099-MISC, 1099-R, 1099-G, SSA-1099, or similar forms.
- Records for a credit you claimed: for the Earned Income Tax Credit, documents showing a child lived with you — school, medical, or daycare records with names, dates, and addresses.
- The tear-off page from your CP05A so the IRS can match your documents to your file.
If you're missing a W-2 or 1099, you don't have to wait. You can pull your income records from your IRS wage and income transcript, which shows the forms employers and payers reported under your Social Security number. That transcript is often the cleanest proof you can send.
How to respond, step by step
- Read the notice carefully. Find the exact tax year and the specific items the IRS wants verified. Note the response deadline.
- Gather only the requested documents. Make a clean copy of each — never send originals. Label each document with your name and Social Security number.
- Include the CP05A response page. Put it on top so your packet is matched to your account.
- Send it the way the notice directs. Use the fax number or mailing address printed on the CP05A. If you mail it, use certified mail with return receipt so you have proof of the date.
- Keep a complete copy of everything you sent and your proof of delivery.
- Wait the stated review period — usually up to 60 days after the IRS receives your documents. You can track your refund status at Where's My Refund on IRS.gov.
If the documents are confusing, you can't find the records, or you claimed credits you're unsure about, it's worth having an experienced tax professional review your response before you mail it.
Not sure what your CP05A is really asking for?
Send us a photo of your notice. An experienced tax professional will explain exactly what to send and how to package your response — free, confidential, no pressure.
CP05A questions, answered
Is a CP05A notice an audit?
No. A CP05A is a refund review, not an audit. The IRS is verifying the income, withholding, or credits you reported before it releases your refund. It does not mean you did anything wrong. If your documents match your return, the refund is usually released without any further action.
What documents do I send for a CP05A notice?
Send only what the notice asks for, which is usually proof of the income and withholding shown on your return — W-2s, 1099s, final pay stubs, Social Security statements, or records supporting a credit you claimed. Include the tear-off page from the CP05A so the IRS can match your documents to your file.
How long does the IRS take after I send CP05A documents?
The CP05A notice generally says to allow up to 60 days after the IRS receives your documents. In practice it can take longer during busy periods. You will not see your refund until the review finishes, so send complete documents the first time and keep copies of everything you mail.
What happens if I ignore a CP05A notice?
If you do not respond by the deadline, the IRS can disallow the items it could not verify and reduce or deny your refund. It may then send a CP05B or move toward a formal adjustment. Responding on time with clear proof is the fastest path to getting your refund released.
How do I know my CP05A is real and not a scam?
A real CP05A arrives by postal mail and never asks for payment, gift cards, or a fee to release your refund. It only asks you to send documents. The IRS does not request refund verification by email, text, or phone. You can confirm any notice by logging into your account at IRS.gov.
This guide is general information, not tax or legal advice for your specific situation. Eligibility for IRS programs depends on individual facts and circumstances; no outcome is guaranteed.