CP05 notice | Refund under review notice

Industry

IRS / Tax

Canonical

/irs-tax/error-codes/cp05-notice/

Last Updated

Feb 25, 2026

Summary

This notice indicates that the IRS is reviewing the return and additional time is required before issuing the refund.

Advertisement after-summary

Ad Space

What This Code Means

A CP05 notice reflects that the IRS has selected the return for review before releasing the refund. It signals that processing is temporarily paused while verification procedures are conducted. The notice does not indicate an audit by default but represents review activity. It does not confirm denial or adjustment at the time issued. The notice explains that additional time is needed.

Where Users Usually See This Code

In mailed IRS correspondence
Referenced on account transcripts
During refund delays

Why This Code Appears

Income or withholding verification required
Automated review flagged return information
Identity verification procedures initiated
Compliance screening occurred

What Typically Happens Next

Review continues until completion
Refund issuance may follow if approved
Additional notice codes may appear

What This Code Is Not

It is not automatic denial
It is not final audit determination
It does not specify refund amount

Troubleshooting Checklist

□ Review transcript for review-related codes
□ Monitor refund status tools
□ Retain documentation related to filing
□ Consult official IRS resources if clarification is needed

Notes And Edge Cases

Processing timelines vary based on review complexity. Transcript entries may show additional codes while review remains active. The notice indicates delay but not final outcome.

Related Codes

8 links

Advertisement near-bottom

Ad Space