IRS Notice CP05A: What It Is and How to Respond
If the IRS is holding your refund and has asked you to prove your income and withholding, you have likely received IRS Notice CP05A. It is the follow-up to the CP05 Notice: instead of simply telling you your return is under review, the CP05A asks you to send specific documentation before the IRS will release your refund.
Here is a redacted CP05A Notice that one of our clients received.
Below, we walk through exactly what the CP05A says, why the IRS sent it, what documents you need to gather, how to submit them, and what happens depending on whether your paperwork supports the refund you claimed.
Key Takeaways
- IRS Notice CP05A means the IRS is holding your refund while it verifies the income, withholding, and credits reported on your return, and it needs documentation from you to finish.
- You must respond by the deadline printed on the notice (September 25, 2025 on this client’s notice). Send items like at least three recent pay stubs (including your year-end stub), a letter on company letterhead, or a statement of retirement benefits — but not your Form W-2.
- The fastest way to reply is the IRS Documentation Upload Tool at IRS.gov/Reply, selecting “CP05A.” You can also fax or mail your documents. Always include a copy of the notice.
- The IRS says its review can take up to 60 days after it receives your information.
- If you do not respond, the IRS can disallow part or all of your withholding, which may turn your expected refund into a balance due — and you could receive a Notice of Deficiency.
Table of Contents
IRS Notice CP05A At a Glance
| Question | Answer |
|---|---|
| What is it? | A notice telling you the IRS is holding your refund and needs documentation to verify the income and withholding reported on your return. |
| Is my refund frozen? | Yes. The IRS holds your refund until it receives and reviews the information it is asking for. |
| Do I need to respond? | Yes. Unlike the CP05, the CP05A specifically asks you to send documents by a deadline. |
| What is the deadline? | The date printed on your notice — September 25, 2025 on this client’s notice. |
| What if I ignore it? | The IRS can disallow your withholding, reduce or eliminate your refund (possibly creating a balance due), and issue a Notice of Deficiency. |
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CP05 vs. CP05A: What Is the Difference?
Because the two notices look similar and often arrive in sequence, taxpayers frequently mix them up. Here is the difference at a glance.
| CP05 | CP05A | |
|---|---|---|
| What it means | The IRS is reviewing your return and holding your refund. | The IRS is holding your refund and needs you to send documentation. |
| Do you act? | Usually no — you wait while the IRS reviews. | Yes — you must send specific documents by the deadline. |
| Deadline | No taxpayer deadline; the IRS works on its own timeline. | A firm response-by date printed on the notice. |
| Risk if ignored | Delay only. | Disallowed withholding, reduced refund or balance due, possible Notice of Deficiency. |
For a deeper look at the review notice that often comes first, see our guide to the CP05 Notice.
IRS Notice CP05A Explained, Part by Part
Here is a full explanation of Notice CP05A, part by part, based on the current CP05A format.
Part 1: Notice Header
At the top, the IRS identifies the notice by number (CP05A), the notice date, and the tax year under review — Tax Year 2024 on this client’s notice, dated August 11, 2025. It is issued from an IRS service center (Ogden, Utah on this client’s notice). The headline states it plainly: “We’re holding your 2024 refund because we need you to send us more information.”
Part 2: Why the IRS Is Holding Your Refund
Just under the headline, the IRS explains the reason in one sentence: it reviews returns to determine whether income, income tax withholding, credits, or expenses are reported correctly. In other words, the numbers on your return — most often your wages and the federal tax withheld from them — need to be matched against third-party records before your refund is released.
Part 3: What You Need to Do — the Documentation to Send
This is the heart of the notice. The IRS asks you to send supporting documentation showing the dates your wages were earned, the gross income you received, and the federal tax withheld for the tax year. On this client’s notice, acceptable documentation includes:
- Copies of at least three pay statements or check stubs, including your end-of-year statement or final stub. (The IRS specifically says not to send a copy of your Form W-2, Wage and Tax Statement.)
- A letter on company letterhead from your employer showing the employer’s name, address, phone, and fax, plus your dates of employment, wages paid, and withholding deducted.
- A statement of benefits if your income is retirement income.
Part 4: How to Respond — Upload, Fax, or Mail
The notice gives you three ways to reply. The fastest is the IRS Documentation Upload Tool: go to IRS.gov/Reply (or scan the QR code on the notice) and select “CP05A” as the notice you are responding to. You can also fax your documents (855-851-8440 on this client’s notice) or mail them to the address printed at the top of the notice.
Part 5: Next Steps — What Happens After You Respond
Under “Next Steps,” the notice explains that the IRS will keep holding your refund until it receives your information, then lays out the two possible outcomes: if your documentation supports your return, the IRS accepts it as filed and releases your refund; if it does not, the IRS will disallow all or part of your withholding, which can leave you with a reduced refund or even a balance due, and you may receive a Notice of Deficiency. If you disagree with the decision, you have the right to appeal.
Part 6: How Long the Review Takes
Finally, the notice sets expectations on timing: the IRS says it can take up to 60 days to complete its review after it receives your documents. It asks you to wait the full 60 days before calling (800-829-1040 on this client’s notice), since it will not have an update before then. You can check your refund status anytime at IRS.gov/Refunds or in the IRS2Go app.
When Does the IRS Send Notice CP05A?
The IRS sends a CP05A when its return-review process flags your return for income or withholding verification and it needs documents to finish. In practice, that usually happens when the wages and federal withholding you reported do not yet match the W-2 and 1099 information the IRS has received from employers and payers — because those third-party forms have not posted yet, because there is a discrepancy, or because your refund is large relative to your reported withholding. A CP05A often follows a CP05 Notice, which announces the review without asking for anything; the CP05A is the step where the IRS actually requests your documentation.
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What Should You Do If You Receive a CP05A?
A CP05A is time-sensitive, but it is very manageable if you act methodically. Here is what we recommend.
Step 1: Read the Notice and Calendar the Deadline
Note the exact response-by date (September 25, 2025 on this client’s notice) and the tax year in question. Everything else keys off that deadline, so put it on your calendar with a buffer of at least a week.
Step 2: Gather the Right Documentation
Pull together the specific items the notice lists: at least three pay stubs including your year-end stub, and/or a letter on company letterhead, and/or a retirement benefits statement. Make sure each document clearly shows your gross wages and the federal income tax withheld. Remember the IRS’s instruction not to send a copy of your Form W-2 — it already has that and wants independent proof.
Step 3: Submit Everything (With a Copy of the Notice) Before the Deadline
Use the Documentation Upload Tool at IRS.gov/Reply and select “CP05A,” or fax or mail per the notice. Include a copy of the CP05A itself so the IRS can match your reply to your account, and keep proof of what you sent and when.
Step 4: Get Help If the Stakes Are High or You Disagree
If the refund at issue is large, your records are incomplete, or you do not agree with the IRS’s position, it is worth talking to a licensed tax professional before the deadline. A pro can help you assemble persuasive documentation, respond to a Notice of Deficiency, or pursue an appeal if it comes to that.
What Happens If You Do Not Respond to a CP05A?
Ignoring a CP05A is the costliest option. The notice states that if you do not provide the requested information by the deadline, the IRS will disallow all or part of your refund. Practically, that means the withholding you claimed can be reduced or removed, which not only shrinks or eliminates your refund but can flip your account into a balance due, with penalties and interest. You may also receive a Notice of Deficiency, a formal determination that opens a window to petition the U.S. Tax Court. Responding on time, with the right documents, is almost always faster and cheaper than untangling a disallowance after the fact.
IRS Notice CP05A: Frequently Asked Questions
What is IRS Notice CP05A?
IRS Notice CP05A tells you the IRS is holding your refund while it verifies the income, withholding, and credits on your return, and it asks you to send specific documentation — such as pay stubs or an employer letter — by a printed deadline so it can finish the review.
Is a CP05A an audit?
Not in the traditional sense. A CP05A is a return review and refund hold, not a full examination. The IRS is asking you to substantiate what you already reported (usually your wages and withholding) rather than opening a broad audit, though it can escalate if your documents do not support the return.
What documents should I send for a CP05A?
Send what the notice lists: at least three pay statements or check stubs including your year-end stub, a letter on company letterhead showing your wages and withholding, or a statement of retirement benefits. The IRS specifically asks you not to send a copy of your Form W-2.
How do I respond to a CP05A?
The fastest way is the IRS Documentation Upload Tool at IRS.gov/Reply — select CP05A as the notice you are responding to. You can also fax the documents to the number on your notice or mail them to the address at the top. Always include a copy of the notice and keep proof of what you sent.
How long does a CP05A take to resolve?
The IRS says its review can take up to 60 days after it receives your documentation. It asks you to wait the full 60 days before calling, and you can monitor your refund at IRS.gov/Refunds or in the IRS2Go app in the meantime.
What happens if I do not respond to a CP05A by the deadline?
If you do not provide the requested information by the date on the notice, the IRS can disallow all or part of your withholding. That can reduce or eliminate your refund, create a balance due with penalties and interest, and lead to a Notice of Deficiency. If you disagree with the outcome, you have the right to appeal.
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Got a CP05A notice? Get a straight answer before you respond.
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Author:
Logan Allec, CPA, Founder and Owner
Logan Allec has been serving taxpayers as a CPA for over 14 years. After leaving his role at a "Big 4" firm, he started Choice Tax Relief to help everyday Americans who have found themselves behind on their taxes. He also educates thousands of people daily about tax relief on his YouTube channel. In addition to his CPA license, Logan also has a Master's Degree in Taxation from the University of Southern California (USC). He lives with his wife and children in the Los Angeles area. Learn more about Logan here.
