Understanding Your CP05 Notice

What this notice is about

We're verifying your income, income tax withholding, tax credits and/or business income.

If you filed a return

You don't need to take any action. Please do not call us until 60 days after the notice date and only if you haven't received your refund or heard from us by then.

If you didn't file a return

Someone else may have used your personal information to file this return. Please complete and sign Form 14039, Identity Theft AffidavitPDF, and mail it to us along with the requested documents. You can find this form online at www.irs.gov. You can also refer to the IRS Identity Theft resource page for more information.

Frequently asked questions

Why is my return being reviewed?

We select some returns to examine so we can determine whether income, expenses, and credits are reported correctly. This doesn't mean you made an error or were dishonest.

Helpful information

• The IRS Identity Protection PIN can help prevent misuse of your taxpayer identification number on fraudulent federal income tax returns. Learn more at IRS.gov/ippin.
• Publication 3498-A, The Examination ProcessPDF