If the IRS tells you it needs an additional 60 days to process your return, your return has been pulled out of the automated pipeline for a person to look at. It is not a bill, and outside of one specific notice it is not an audit. In most cases the review closes quietly and your refund is released as filed. What you should do depends almost entirely on which letter arrived in your mailbox.
Identify Which Notice You Received
The IRS uses several different letters to tell you a return will take longer. They look similar at a glance, but they mean different things.
- CP05. The most common one. The IRS is verifying items like income, withholding, or credits. No action is required unless a follow-up notice arrives. You are asked to allow up to 60 days before contacting the agency.1Internal Revenue Service. Understanding Your CP05 Notice
- Letter 4464C. Sometimes called the questionable refund hold letter. It works like a CP05 but is often triggered by a large refund, a mismatch with third-party income records, a big year-over-year change, or signs of possible identity theft.
- CP75. This one is different. Despite similar timing language, a CP75 is an audit notice. The IRS sends it when a return claims the Earned Income Tax Credit, the Additional Child Tax Credit, or the Recovery Rebate Credit, and it asks for documents proving eligibility. The credit portion of your refund is held until the audit closes.2Internal Revenue Service. Understanding Your CP75 Notice
A CP05 or 4464C is an administrative hold you wait out. A CP75 is a correspondence audit that requires you to send documentation right away. Read your notice, note the letter number in the upper corner, and note the date printed on it. That date is when the 60-day clock starts, not when the letter reached you.
For context, e-filed returns without issues normally process within 21 days.3Internal Revenue Service. Processing Status for Tax Forms A 60-day hold roughly triples that.
Why Returns Get Pulled for Review
The IRS runs every return through automated screening that compares it against W-2s, 1099s, and other third-party filings. When the computer finds something it can’t reconcile, the return goes to a human. Common triggers include:
- Reported wages, self-employment income, or investment gains that don’t match what employers, clients, or brokerages sent in. Sometimes a payer filed a corrected form after you filed your return.
- Refundable credit claims, particularly the EITC and the Additional Child Tax Credit, which are screened aggressively because of historically high error rates.
- Possible identity theft, especially if a return using your Social Security number was already filed, or if your return has patterns the IRS associates with fraud.
- Large business deductions or a return that looks very different from last year’s.
- Processing backlogs that have nothing to do with your return.
Being flagged is not the same as being suspected of wrongdoing. Most CP05 reviews close with the refund issued as filed.
What to Do During the 60 Days
The right answer depends on whether the notice asks you to send something. If it does (CP75, or a follow-up asking for documents), respond by the deadline in the letter. If it doesn’t, wait, but wait productively.
Get Your Records Together Now
Don’t wait for a follow-up letter. Pull together every W-2 and 1099 for the tax year in question, plus records supporting any deductions or credits you claimed. If you deducted business expenses, organize receipts and mileage logs. If you claimed the EITC, make sure you can document your qualifying child’s residency. Response windows on IRS follow-up notices are short and firm.
If the IRS does ask you to verify income and withholding, that request usually comes as a CP05A notice. Acceptable proof includes at least three pay stubs (including the year-end stub), a letter on company letterhead from your employer, or a statement of benefits for retirement income. Don’t send your W-2, because the IRS already has it.4Internal Revenue Service. Understanding Your CP05A Notice You can return documents through the IRS Document Upload Tool, by fax, or by mail.
Track Your Return Through Your IRS Online Account
Your IRS online account is the best single tool for tracking what is happening. You can check refund status, view your adjusted gross income, and pull tax transcripts.5Internal Revenue Service. Online Account for Individuals For the most current refund-specific update, use Where’s My Refund?6Internal Revenue Service. Online Account and Tax Transcripts An Account Transcript shows the internal transaction codes and processing dates behind your return, which can help you see whether anything has moved.7Internal Revenue Service. Get Your Tax Records and Transcripts
Do Not File Anything New
Filing a duplicate return does not speed things up. It creates a second record that has to be reconciled with the first, which can add months of delay. Don’t file an amended return either, unless a notice specifically tells you to.
Skip the Phone Call, at Least at First
Calling before the 60 days runs out rarely produces useful information. Front-line agents cannot override or accelerate an active review. Once the date on your notice passes, you can reach the IRS individual line at 800-829-1040, Monday through Friday, 7 a.m. to 7 p.m. local time.8Internal Revenue Service. Let Us Help You Have your Social Security number, filing status, prior-year return, and a copy of the notice ready. Wait times are typically shorter Wednesday through Friday and outside filing season.
If the IRS Asks You to Verify Your Identity
Some 60-day holds are about confirming who you are rather than checking numbers. In that case, you’ll receive one of several identity verification letters, and the letter you get dictates how to respond.9Taxpayer Advocate Service. Identity Verification and Your Tax Return
- Letter 5071C. Online and phone verification options.
- Letter 4883C. Phone verification only; call the number on the letter.
- Letter 5447C. For taxpayers with foreign addresses; phone and mail options.
- Letter 5747C. In-person verification at a Taxpayer Assistance Center.
Online verification runs through an IRS online account using ID.me, which requires a photo of a government ID and a selfie, or a live video call with an ID.me agent. Your return will not process and your refund will not release until you complete whatever verification your letter specifies. If you can’t find the letter, call the Taxpayer Protection Program line at 800-830-5084.
What Happens When the 60 Days End
Once the window on your notice closes, you’ll land in one of four places.
Your Refund Is Released
The most common result for CP05 holds. The review finishes, no issues are found, and the refund goes out. If the delay pushed you past the 45-day interest-free window (measured from the filing deadline or the date you filed, whichever is later), the IRS owes you interest on the overpayment, and that interest is added to your refund automatically.10Internal Revenue Service. Interest
The IRS Asks for Documentation
If the agency couldn’t verify something on its own, expect a CP05A or similar follow-up. The letter tells you exactly what to send and by when. Respond by the deadline. If you don’t, the IRS will adjust your return using only the information it can verify, which almost always means a smaller refund or a balance due.4Internal Revenue Service. Understanding Your CP05A Notice
The IRS Proposes Changes
If third-party records don’t match what you reported, you may receive a CP2000 proposing specific changes. A CP2000 is not a bill; it’s a proposal you can agree with, partially agree with, or dispute in writing before anything is finalized.11Internal Revenue Service. Understanding Your CP2000 Series Notice If you disagree, respond by the date on the letter, check the disagreement box, explain why, and attach supporting documents such as corrected 1099s or records showing income was matched to the wrong person.
The IRS Opens a Formal Examination
In a small share of cases, the flagged issues need a full audit. You’ll receive a formal notice of examination. If you received a CP75 to begin with, you are already in a correspondence audit from day one and should be gathering the documents it lists immediately.
When 60 Days Becomes 120
Sometimes a second delay letter arrives, often Letter 2644C, saying the IRS needs more time. This is frustrating but not a sign your case has gotten worse. It usually reflects agency workload or a case that needs a specialist. Note the new date, keep your documents organized, and continue not to file anything new. If the total delay has stretched well past 120 days and the held refund is causing real hardship, that is when the Taxpayer Advocate Service becomes relevant.
When to Bring in Help
A routine CP05 that resolves in 60 days doesn’t need a tax professional. Several situations do: a CP75 audit notice, a proposed adjustment you disagree with, a formal examination, or a delay that has passed multiple extension letters. A CPA, enrolled agent, or tax attorney can deal with the IRS directly once you authorize them on Form 2848.12Internal Revenue Service. About Form 2848, Power of Attorney and Declaration of Representative
If a held refund is preventing you from paying for housing, food, utilities, or transportation, the Taxpayer Advocate Service can step in. TAS is an independent organization within the IRS for taxpayers experiencing economic harm from unresolved issues.13Taxpayer Advocate Service. Can TAS Help Me With My Tax Issue You can submit a request online or contact your local office.14Taxpayer Advocate Service. Submit a Request for Assistance Low Income Taxpayer Clinics offer free or low-cost representation for those who can’t afford a private professional.