IRS 4464C Letters and CP05 Notices leaving taxpayers confused.

Did you receive a 4464C Letter or CP05 Notice from the IRS? A lot of taxpayers are waiting on their tax refund. Instead of a direct deposit, they are stuck looking at the message “…still processing…” on the IRS Where’s My Refund tool after 21 days has passed since they filed their return. Some have been met with notices to “Take Action” accompanied by a Reference Code such at 1121 or 1541 instructing them to call the IRS.  But they are not getting good answers from call center representatives.  They are being told simply that their “tax return is being reviewed.”  Oftentimes they are told to just wait another 60 days, 45 days and to expect a letter in the mail. Without any descriptive answer from the IRS, people have been turning to their Account Transcripts staring at Transaction Codes 570 and 971, again with minimal description.  The codes are confusing because they are post dated.  And that mail may or may not eventually arrive which is only slightly more helpful. For example, someone who viewed their Account Transcript on February 16th found Transaction Code 971 that says “Notice Sent” March 12th. One asks, how that is possible? March 12th is nearly 30 days away? And when the mail never comes, they become increasingly frustrated.  Fast forward and our users are now reporting that they are finally receiving the 4464C Letter and/or the CP05 Notice telling them to wait another 45-60 days. These again indicate that their return is under review or that their refund is being held without describing what specifically is being reviewed or why. They are left still without a definite answer as to why they must wait nearly 3 months for a tax refund when others are receiving them in 7-10 days. Our users are pissed off.  So we are trying to help you piece this all together.

4464C Letter

Searching the IRS website gives you just about nothing about a 4464C Letter.  Although, it is plastered all over the Internal Revenue Manual (IRM). Below is what we turned up about the 4464C Letter.

When will I receive the 4464C letter from the IRS?
Why have I not received it?  When is it sent? The customer service representatives will likely tell you different answers depending on which one you talk to.  We are almost certain they are trained monkeys. If you are looking at your IRS Account Transcript we think this letter is related to the 570 Transaction code.  Although the 570 code may have been placed in January or February, it could have a future posting date on that particular line. We talked to the Taxpayer Advocate Service (TAS) and they told us that is the date when the IRS expects to have sent you the letter. They said taxpayers should allow 1-2 weeks from the date posted (not the date you saw it on your account, but the date on the 570 line item) to receive the letter.  So if you haven’t received your refund and you are anxious to know why, you can start stalking your mailbox on or about the date that is shown on the 570 line, rather than when you saw that the 570 appear on your account transcript.

Why am I getting the 4464C letter from the IRS?
Simply put, your tax return is under review. This is not an audit notice. The review is part of a normal revenue protection program by the IRS. The IRS selects returns for review using various methods which include random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099.  The letter will indicate that they are reviewing your return for one or more of the following:

  • Income you reported on your return
  • Income tax withholding amounts
  • Claims for tax credits
  • Business Income

At the IRS, it is known as the Questionable Refund 3rd Party Notification Letter.  It is sent from the Integrity & Verification Operations unit at the IRS. It signals to the taxpayer that the IRS may contact other parties such as your employer to verify information you reported on your return.

What should I do?
Nothing.  It’s not time to call (unless you didn’t file a tax return.)  If you receive a 4464C Letter from the IRS, you aren’t required to do anything. The letter indicates that if you haven’t received your refund or been contacted by the IRS in writing within 60 days from the date of the letter you can call for more information.  The letter also tells you what to do if you received it and didn’t file a tax return.

CP05 Notice

The CP05 notice is very similar and nearly identical to the 4464C Letter with only slight differences. On the IRS website you will find information about the CP05 Notice.  We are going to sum up what we found and when you can expect the CP05.

When will I receive the CP05 Notice from the IRS?
Just like the 4664C Letter, you may have simply been told by a customer service representative that “something” is coming to you by mail.  If it is a CP05 Notice, we think it might be related to Transaction Code 971 posted to your account.  Transaction Code 971 does indeed have the description “Notice Sent”, but doesn’t clarify which notice.  So there may be other Transaction Codes associated with 971 and you might get other notices such as a CP05A, CP05B, CP05C.  Just like the 4464C dates above, we think the same rule of thumb applies to the CP05 Notice. Although the 971 code may have been placed in January or February, it could have a future posting date on that particular line. Taxpayers should allow 1-2 weeks from the date posted (not the date you saw it on your account, but the date on the 971 line item) to receive the letter.  So if you haven’t received your refund and you are anxious to know why, you can start stalking your mailbox on or about the date that is shown on the 971 line, rather than when you saw that the 971 appeared on your account transcript.

Why am I getting the CP05 Notice from the IRS?
Simply put, your tax refund is being held. This is not an audit notice. They will review your return before releasing a refund. The review is part of a normal revenue protection program by the IRS. The IRS selects returns for review using various methods which include random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099.  The letter will indicate that they are reviewing your return for one or more of the following:

  • Income you reported on your return
  • Income tax withholding amounts
  • Claims for tax credits
  • Social Security benefits withholding amounts
  • Household Help
  • Schedule C Income

What should I do?
Again, nothing.  It’s not time to call (unless you didn’t file a tax return.)  If you receive a CP05 Notice from the IRS, you aren’t required to do anything. The notice indicates when they anticipate that the review will be completed and provides you with that date which is 45 days from the date of the letter.  For instance, if the notice is dated March 12th, 45 days from that date is April 26th. It says you will receive a refund or another notice from the IRS. Again, the letter also tells you what to do if you received it and didn’t file a tax return.

CP05A, CP05B, 4115C Notice

As more time passes you may receive another letter in the form of a CP05A, CP05B, or 4115C that requests a response from you. We will write more about these notices in the next post.

Your Turn

POST YOUR ACTUAL TAX REFUND EXPERIENCE HERE: This is a “user to user” site and the primary mode of support is peer-to-peer, meaning users helping other users. Admin and moderators are not always present or may not be right, or have answers to questions. Users become more informed when they are here often to read and comment. We call them Top Contributors. We are not a group of experts, merely individuals who have learned more than we ever wanted to know about the tax refund process.

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What Others Are Saying:

Select Year to Search Comments:

  1. Sheila_33
    • Tax Preparer:
      freetaxUSA
    • Fees:
      Free
    • State:
      Florida
    • Filing Date:
      Jan-6
    • Date Accepted:
      Jan-14
    • Bank or Prepaid:
      Bluebird
    • WMR Bars:
      2nd Bar
    • Date Approved:
      Feb-23
    • WMR Date:
      Feb-27
    • Direct Deposit Date:
      Feb-24
    • Earned Income Tax Credit (EITC), Additional Child Tax Credit, Schedule C
    • RN 9001, Weekly

    @ Poor but Happy: I beg to differ. If you go back thru this forum there have been quite a few helped by advocates. A lot of people that are in review or audit are there because of discrepancies in income. I respect your opinion but I totally disagree.

    Reply
  2. Poor but Happy

    @Sabrina 78: MY ADVICE TO EVERYONE DON’T Use The TAX ADVOCATE! Once you do IRS will not even discuss your taxes with YOU! Advocates are employees of the IRS put in place to gain IRS additional time they won’t returns calls and are not helpful! most of us on this forum will not see a refund to July or Aug not because you file wrong this year they made the decision to audit and hold most of the earn income credit taxes…….

    Reply
  3. Shell

    If your review is over on April 25th and you filed January 30 when will you receieve your refund

    Reply
  4. Meka

    @Sabrina 78: I do understand. I am in the exact same situation you are in. The IRS representatives were so rude and told me not to call back until after my 45 or 60 days. The letter never said how long the review was but the 1st and 2nd person said 45 days, the 3rd person said 60 days. I am in need. I am a single mother and I’m dealing with hardship as well. I didn’t get the date of when to expect anything but I hope it is soon.

    Reply
  5. Sabrina 78

    I filed 1/28 with turbotax and was accepted same day just later on. On turbotax it said everything was fine and told me my expected date 2/17. Well that day came and went, and I’m still waiting. I called the IRS 3/4 and was told I was under a 45 day review from 2/28, still waiting. Called for a TA she told me fax her my paperwork, I did. Waited a week heard nothing from her. Called her everyday nothing left messages nothing. Called the IRS again and was told I’m under a 60 day review and I should have something on or before the 4/25. The TA did absolutely nothing for me even though I told her I had hardship. I’m so upset I have never been through this before EVER! I hope to never have to go through this again. I’m praying I get something before the 25th.

    Reply
  6. Sweety

    @marigold: the 4464C letter doesn’t require you to do anything,and if your wages are off sometimes they will fix it,have you had any updates yet or did you amend your return

    Reply
  7. Sheila_33
    • Tax Preparer:
      freetaxUSA
    • Fees:
      Free
    • State:
      Florida
    • Filing Date:
      Jan-6
    • Date Accepted:
      Jan-14
    • Bank or Prepaid:
      Bluebird
    • WMR Bars:
      2nd Bar
    • Date Approved:
      Feb-23
    • WMR Date:
      Feb-27
    • Direct Deposit Date:
      Feb-24
    • Earned Income Tax Credit (EITC), Additional Child Tax Credit, Schedule C
    • RN 9001, Weekly

    @Waiting: Print out a 911 form and fax it to the number provided on the form. They will assign you a local advocate. An advocate can look into your return and give you some answers, and can expedite your refund. I am sorry that you’re going thru this, but at this point, an advocate is your best option.

    Reply
  8. Sheila_33
    • Tax Preparer:
      freetaxUSA
    • Fees:
      Free
    • State:
      Florida
    • Filing Date:
      Jan-6
    • Date Accepted:
      Jan-14
    • Bank or Prepaid:
      Bluebird
    • WMR Bars:
      2nd Bar
    • Date Approved:
      Feb-23
    • WMR Date:
      Feb-27
    • Direct Deposit Date:
      Feb-24
    • Earned Income Tax Credit (EITC), Additional Child Tax Credit, Schedule C
    • RN 9001, Weekly

    @Waiting: Have you considered a tax advocate? They can help you, especially because of the length of time you’ve been processing

    Reply
  9. Waiting

    We filed our taxes on January 19th, then on March 12 we received a cp05 letter in the mail that was dated for march 12th, then on the 14th we received a 4464c letter, that was dated for the 8th of March, neither letter is tells us why they are withholding our taxes, it just says form 1040, and how they need an additional 60 days, we called the IRS, but they couldn’t tell us why either, it makes no sense because nothing has changed, absolutely nothing, we received our state, but after H&R Block took their share we were left with 244$, it sucks cause we’re helpless, there’s no one we can call, no action we can take, we just have to bend over and take it

    Reply
  10. Sheila_33
    • Tax Preparer:
      freetaxUSA
    • Fees:
      Free
    • State:
      Florida
    • Filing Date:
      Jan-6
    • Date Accepted:
      Jan-14
    • Bank or Prepaid:
      Bluebird
    • WMR Bars:
      2nd Bar
    • Date Approved:
      Feb-23
    • WMR Date:
      Feb-27
    • Direct Deposit Date:
      Feb-24
    • Earned Income Tax Credit (EITC), Additional Child Tax Credit, Schedule C
    • RN 9001, Weekly

    @invegas: did you have self employment? Any changes at all?

    Reply
  11. invegas

    I received the notice CP05, filed a regular 1040 claiming my 2 children biological that I have claimed for the past 9 years. I filed on January 24, 2019. This can be frustrating.

    Reply
  12. Sheila_33
    • Tax Preparer:
      freetaxUSA
    • Fees:
      Free
    • State:
      Florida
    • Filing Date:
      Jan-6
    • Date Accepted:
      Jan-14
    • Bank or Prepaid:
      Bluebird
    • WMR Bars:
      2nd Bar
    • Date Approved:
      Feb-23
    • WMR Date:
      Feb-27
    • Direct Deposit Date:
      Feb-24
    • Earned Income Tax Credit (EITC), Additional Child Tax Credit, Schedule C
    • RN 9001, Weekly

    @Seeking Answers: Are you paying payments on an irs debt or anything?

    Reply
  13. Seeking Answers

    I alsp recieved letter cp05 dated March 4/2019 and another dated March 7/2019 but this was 2645c from the Integrity &Operations Department I don’t know what’s going on i just want them to get to the bottom of what ever it is..

    Reply
  14. marigold

    I spoke with a rep at the IRS who was a little grouchy at first, but once her realized I wasn’t gonna take my frustration out on him, he was very helpful. He said a 4464C letter was mailed out to me on 3/7/19. He explained that the 4464C letter is a little different from the CP05. The CP05 he said, goes out when a return is selected for a random 45 day review. He said the IRS may or may not even review these returns more closely, it doesn’t always take 45 days. The 4464C letter goes out when the review has located a discrepancy, such as reported w-2 income that doesn’t match with the SSAs files. He told me to “read it very carefully” and respond with whatever information is being requested. In my case, I know that I reported inaccurate income. I have to file an amended return because I accidentally over-reported my income when I used my last paystub instead of waiting for my w-2 (I had pre-tax health insurance premiums). The rep said the 60 days would start on the date on my letter (haven’t received it yet, but stalking the mailbox). So, I’m waiting for the letter, then I’ll file the amended return.

    Reply
    3
  15. John

    Received cp05 today, under Review file my tax every year with the same information, either irs are behind or employer are inadequate to do there job and the system made a mistake in chiding my return, hard working citizen pay their tax. Should not wait this long for this agency to release fund to the American people.

    Reply
    3
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