IRS 4464C Letters and CP05 Notices make 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.

When you call the IRS people are sometimes told 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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Comments are moderated according to our comment policy. If your comment is moderated, it may appear shortly, it might not. They are auto-moderated (nothing personal) or removed manually for other reasons. It is not personal or always something you implicitly said. If you are moderated, read How We Moderate Comments (HWMC) before getting upset. If you think comments are being moderated in error or have any questions email IGMR Admin. Comments about how or why comments have been moderated could be removed and considered off-topic.

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-13
    • Bank or Prepaid:
      Bluebird
    • Date Approved:
      Feb-22
    • Direct Deposit Date:
      Feb-24
    • Earned Income Tax Credit (EITC), Additional Child Tax Credit, Schedule C
    • TT 152, Weekly

    @Becca: Go to the social security website and see if you can make an account. Then check and see if your earnings from 2019 are on there. See if they match what you submitted on your tax return for wages.

    Reply
  2. Becca

    @Sheila_33: i dont really know what you are talking about? do you mean seeing if you can get your transcripts online? Thank you!!

    Reply
  3. Sheila_33
    • Tax Preparer:
      freetaxUSA
    • Fees:
      Free
    • State:
      Florida
    • Filing Date:
      Jan-6
    • Date Accepted:
      Jan-13
    • Bank or Prepaid:
      Bluebird
    • Date Approved:
      Feb-22
    • Direct Deposit Date:
      Feb-24
    • Earned Income Tax Credit (EITC), Additional Child Tax Credit, Schedule C
    • TT 152, Weekly

    @Becca: if you can access your social security account, check and see if your earnings have updated for the year. The biggest hold up with some of these returns have been the IRS not being able to reconcile the w2s with what the Ssa has.

    Reply
  4. Becca

    @Sheila_33: thank you very much for your input. From what i can gather we had an income difference this past year that was 20k more than the year prior. And that may have been the reason for it to flag for review. Or if it was a simple problem like that would i have received it by now? And if there is no problem with the return would they pay interest. Thank you for listening!! Stay safe!!

    Reply
  5. Sheila_33
    • Tax Preparer:
      freetaxUSA
    • Fees:
      Free
    • State:
      Florida
    • Filing Date:
      Jan-6
    • Date Accepted:
      Jan-13
    • Bank or Prepaid:
      Bluebird
    • Date Approved:
      Feb-22
    • Direct Deposit Date:
      Feb-24
    • Earned Income Tax Credit (EITC), Additional Child Tax Credit, Schedule C
    • TT 152, Weekly

    @Becca: You need to check the account transcript. It will have codes and cycle dates. Codes like 150, 806, 766,768, etc. If you see a 570 code, its a hold, and you’ll need to check the date beside it. As far as the new law about not being accepted until 2/15, a lot of returns were accepted and processed the end of January and were just waiting on Feb. 15th for the credit freeze to lift.

    Reply
  6. Becca

    Hello all. I am sorry for the difficult times everyone one is having with refunds being held and the virus on top of that. I received a CPO5 letter in the mail dated for March 23rd and it states to wait 60 days. I am sure that everything on my tax return was entered in correctly. I ordered my transcripts on 4-6-20, but i am unsure of what i am actually looking for on the transcript. Any help would be greatly appreciated. (Filed my taxes on 2-5-20, due to new law they were not accepted until 2-15-20) Thanks!!

    Reply
  7. Alicia

    I have received a cpo5 letter and was told I had to wait 60 days from the date of the letter when I called the customer care service lime they told me it usually doesn’t take 60 days my 60 days will be May 1st and today is April 8th.and now when I try to call the number I’m being told by an automated machine that they can’t even answer any calls because of the coronavirus.but the thing I don’t understand is there talkin about issuing out the stimulant checks but I’m still waiting for my regular tax return

    Reply
  8. Sheila_33
    • Tax Preparer:
      freetaxUSA
    • Fees:
      Free
    • State:
      Florida
    • Filing Date:
      Jan-6
    • Date Accepted:
      Jan-13
    • Bank or Prepaid:
      Bluebird
    • Date Approved:
      Feb-22
    • Direct Deposit Date:
      Feb-24
    • Earned Income Tax Credit (EITC), Additional Child Tax Credit, Schedule C
    • TT 152, Weekly

    @Tom: Consider faxing a 911 tax advocate form to your local advocates office. At least that way, when they do return the call, they can at least tell you what specifically is going on with your return.

    https://www.irs.gov/pub/irs-pdf/f911.pdf

    https://www.irs.gov/advocate/local-taxpayer-advocate

    Reply
  9. Tom

    It’s been 61 days since I received my Dated Review Letter 4464C. They say to call if I have not receive my refund after 60 days. I tried to call but I only got an automated “ We don’t have a live agent at this time.” What should I do now? Can a Tax Advocate help? Ot do I just wait without any more notice from the IRS?

    Reply
  10. Sheila_33
    • Tax Preparer:
      freetaxUSA
    • Fees:
      Free
    • State:
      Florida
    • Filing Date:
      Jan-6
    • Date Accepted:
      Jan-13
    • Bank or Prepaid:
      Bluebird
    • Date Approved:
      Feb-22
    • Direct Deposit Date:
      Feb-24
    • Earned Income Tax Credit (EITC), Additional Child Tax Credit, Schedule C
    • TT 152, Weekly

    @Meme: The cp05 won’t keep you from getting a stimulus check.

    Reply
  11. Instant Indexing Search Engine

    As a Newbie, I am continuously browsing online for articles that can benefit me. Thank you!

    Reply
  12. AprylBatiga1979

    @@Jackson: Hello I have received 8 letters last one was received on March 4, 2020. Stil saying being processed. No refund. Have you received yours yet. Just requested for my Transcript to be mailed out.

    Reply
  13. nickki

    Return information was submitted using the wrong employer information. so my preparer mailed in a 1040x; explaining the error in the notes section. the amended return has been received, the transcript shows cp005 to be mailed on march 2. no update on amended return and no update on transcript (only addl action pending). no notices received. being told by irs that the amendment pushes my refund back another 16 weeks AFTER notice is received. filed return on jan. 26th.. the transcript reads feb. 24th.

    Reply
  14. Angry tax payer!

    I filed for my 1018 return feb 11 2019 and still haven’t received it. Got letters on letters about being under review and 60 more days over and over. This last letter i received in feb said they should have an answer for me by may 31. Filed my 2019 refund Feb 27th. And i received another letter last week stating that they have received my 2019 income tax and its under review too! WTF!

    Reply
  15. K.B.

    All you can do is keep calm and be patient. A lot of us received the CP05 notice but calling everyday isn’t going to make them move any faster. 1/99 of the employees might actually give you useful information. The rest, well let’s just say you sit on hold for an hour plus just to have someone get aggravated with you. Reminds me of DMV. But again, what can you do about it. Nothing.. check on it every now and again just incase You never know. And most importantly make sure you lick your credit. Good luck and let’s hope Trump pass out those checks since all these schools and companies are shutting down..
    Food for thought-

    Reply
    2
  16. Too long to wait

    @Chardy: I did receive that letter, however approximately 21 days after filing I received my check

    Reply
  17. Robmon

    Great news! I got the dreaded 4464c letter that just about sent me into depression. I actually got 3 of them, so I didn’t expect my refund to come,well a week later I got and alert telling me my refund was deposited, so
    basically that letter don’t mean shit!

    Reply
    1
  18. Sheila_33
    • Tax Preparer:
      freetaxUSA
    • Fees:
      Free
    • State:
      Florida
    • Filing Date:
      Jan-6
    • Date Accepted:
      Jan-13
    • Bank or Prepaid:
      Bluebird
    • Date Approved:
      Feb-22
    • Direct Deposit Date:
      Feb-24
    • Earned Income Tax Credit (EITC), Additional Child Tax Credit, Schedule C
    • TT 152, Weekly

    @Feebee: have you called to see what’s going on with your return? That’s a long time to be in the system.

    Reply
  19. Feebee

    What does the tax topic 152 mean on WMR “still processing “ for the last month filed 1/29/2020 accepted 1/29/2020.

    Reply
  20. Laura S

    @Laura S: just to clarify…. I filed in January was accepted on 1/27 and finally received transcripts after requesting then 2/29 and they said I would be receiving a letter on 3/9. That was the CP05 letter. I have not received anything until now. I knew I would be waiting due to the earned income credit but I now have waited a month and a half just to find out I may have to wait another 60+ days. I guess I will just change my deductions so that I will get money through the year now.

    Reply
    2
  21. Laura S

    I have not worked in 10 yrs and so I have not filed a tax return either. I found a job in Nov 2018 and was off. I filed my 2019 taxes and they were very simple. I only made 8500 dollars for the yr and so I was able to get the tax credit. It was the easiest return ever. I now have to wait 60 days due to receiving a CP05 notice. I have NO idea what they could be looking for. I used turbo tax this year so hopefully that is not the issue. I had no expenditures or anything. That is what I do not understand. Anyway, it looks like I am not alone.

    Reply
    1
  22. Patiently waiting 😫

    @Str8 Bullshit!: Still here waiting for a refund!! Worst year yet, I need my money now.. anyone else experiencing this?

    Reply
    5
  23. Angrymel

    Those it’s people are some of the rides people. Hubs was talking to them on the phone and I was helping explain to him what they meant cause some he didnt understand and some he couldn’t hear. Irs dude yells at him asking why someone is coaching him. He explained his situation and gave me permission to listen to the convo. I hope I never have to deal with them again. They think they can treat people however they want too cause they’re govt employees but they need to remember whose tax dollars pay for their rude butts!!

    Reply
  24. Str8 Bullshit!

    @Tumi: Not for everyone, I filed early January and still haven’t received anything I file with two kids plus my W-2 WMR still says processing 😫

    Reply
    5
  25. Kay

    Is it just me because I was told I was under a 60 day review from the irs due to my child credit and w2 forms not adding up but I received my state refund last night. I’m completely confused I know state and federal are two different things but wouldn’t state have a problem processing if my w2 forms was incorrect

    Reply
  26. CHANTEL

    I am so freaking frustrated. I have been going to the same tax preparer for about 7 years now and I have never had an issue. I spoke with a rep from the IRS who stated that my return is in review due to 1. old address 2. Schedule C form…I asked what is a Schedule C form and he indicated that it is for ” a business”. Well I work for an employer therefore I do not have a business. I am frustrated to think what could be going on and especially something that is not my fault. I do not play games with the IRS and I pray to God that nothing fraudulent has gone on with my forms that I submitted. The even more frustrating part is that no one in the IRS have a clue as to what the forms are nor are they able to give exact information as to what the delay really is. IT IS A RUN AROUND AND A FRUSTRATING ONE, I NOW SEE WHY SOME PEOPLE REFUSE TO FILE THEIR TAXES.

    Reply
    2
  27. MAvery

    @Tumi: I still do not have mine and both dates have passed. I have two children on mine. IRS and TAS have both been unhelpful and uninterested in correcting this.

    Reply
  28. Boonk

    My return was accepted 1/29 and I received a letter from the irs date 2/19 saying I’m under review for 60 days. I checked my status again and it’s still saying being processed. The agony of unknowing is horrible 🥺

    Reply
    4
  29. Camargo Family

    This happen to us and we are not upset but just really bummed About it and disappointed. It messed up a lot of plans we had. It also just leaves us in this anxiety limbo of never knowing when it’s going to come. 60 days is a long time to leave people wondering. Especially when we filed early January.

    Reply
    7
  30. Nikki0712

    @Tumi: That doesn’t apply to everyone. I spoke to tax advocate yesterday because I also got the 4464c letter and my tax transcript was blank even though I filed early January. I was advised they were reviewing my return and a mistake was found and they corrected it and also they had to use their third party to verify my one of my incomes. He told me return would recycle in their cue this weekend and it did today. I can pull my transcript but I have a 570 code on it. So now it’s probably holding because of the EITC/ACTC but I have processing date of 03/16. So if you are getting those letters it’s not just because they feel like it.

    Reply
    1
  31. Boston Steve

    @Jayinmiami13: That is exactly my situation, HR Block and exact dates as you! I stopped working in August though to go back to school so I’m wondering if my significant decrease in income made them put me in review. I’m also claiming EITC, CTC, and AOTC so it could be that too.

    Reply
    1
  32. Joe

    I have filed my tax return the same way for the past 4-5 years. I got concerned this year when I didn’t see the status bars that I normally see on the IRS site. I called and was told I would be receiving this 4464C form. Just got it yesterday… Not sure if this is a new thing they doing or what.. I hope I don’t have to wait until the summer for my refund. shit

    Reply
    4
  33. Patty

    @Tumi: Not true!!! Most of us got updates on WMR on 2/22 with DDD for 2/26. Tons of people have already received theirs today because pp cards payout 2 days faster. So if WMR still have yall at “processing” then it’s still processing.

    Reply
  34. BoyMom

    @Jayinmiami13: Hello; I am with you on this; I had another baby (although I claimed in 2018) This is year I received a bigger return and a 4464c letter I am hoping like you I still will receive my refund next week as planned and not 60 days from date of letter. #positivevibesyourway

    Reply
  35. Williams459

    @Tumi: that’ what you say. I have received 8 of these stupid letters of the 4464c and They tell me to wait up to 60 days which is bullshit. I have 3 kids to take care of and plus my kids dad. I’m the only person bringing in the money and I got to deal with this shit. If my tax return was accepted by them there should not be a freaking problem. Check some one that shit is messed up.

    Reply
    1
  36. Williams459

    I’m about sick and tired of this mess. I’ve received not one but 8 dang 4464c letters in the mail and it started on the 3rd of feb. I’m about to make an appointment to go down there and give them a piece of my mind. Just tired of them sending me this letter and them not giving me a straight answer when i’m getting my refund. Just pour bs.

    Reply
    2
  37. Disgusted by IRS

    @Jayinmiami13: Hi I called Tax advocate and they take down your concern and give you a 4 digit pin for you to use for that day only. Then you are transferred and on hold for almost 2 hours☹️Only to get a person who is a total asshole and don’t give a damn about your situation. It’s pointless to say the least. The federal/irs get a portion of your check before we do and yet you carry your same kids only to have one in college for them to investigate😒. Did I receive a Lester when my tax return went from $6500 to $2235? Nope the IRS want to be in control especially since they know people depend on this money to pay off debt etc..

    Reply
    4
  38. Tumi

    @Jayinmiami13: stop panicking. I called the irs and they said if you have kids your refund will be available on feb 29th sat and the second will be on the 2nd of much dated delayed cos of the holiday that’s all. This blogger to me just makes people panic for nothing.

    Reply
    1
  39. Tumi

    This is BS you just keep repeating the same thing over and over just to make your blog post long with lies making people anxious for nothing. I specifically called the IRS and they told me refunds will be released on the 29th sat and the 2nd of March .

    Reply
    1
  40. Who Am I??

    In 2019 I was told that my return was not going to process until I verified my identity even received the letter from the IRS. Went online to use their convenient tool…no luck and never could match my answers with theirs. This year 2020 I’m rejected because I didn’t enter the pin number issued to me in a letter I never received but can retrieve my pin online after I verify my identity…can someone please help me out here??

    Reply
    1
  41. Edisfedup

    In 2019 I filed for 2018 taxes and expected a large refund, instead I was sent letters infrequently about how I was under review. Finally, in August I received a notice that I was being audited and I immediately sent in requested paperwork including copies of the w-2s. I finally got a solid response last week claiming all my income I claimed for that year was invalid and w-2s were not acceptable as proof of income. I just faxed the last pay stubs I could find for those jobs in hopes that the examination department will change it back. I now have to wait 10 more days just to find out if they received the fax much less wait another unknown period of time for them to decide if those check stubs are good enough to claim my income from that year. All this started because of a “review.”

    Reply
    1
  42. JKO123

    This is frankly ridiculous. It doesn’t take a *month* to send a letter. A lot of people rely on their tax return as a buffer to get them out of the hole our financial system dug them into over the course of the year.

    I’m sure many people are in my situation where they just have to hope they can miraculously pay rent and utility bills in 2 weeks now that the money they are owed isn’t coming when it’s supposed to.

    Imagine if our government cared enough to implement systems in a way that didn’t screw over its citizens. Yes the new law needed to be put into place. No the attitude towards its installation should not have been “I don’t know, we’ll deal with the logistics later.” What a headache.

    Reply
    3
  43. Jayinmiami13

    Filed at H&R Block office with a tax person 1/27/20 accepted 1/28/20, received a letter 2/18/20 dated 2/14/20 Letter 4464C, WMR says We have received your tax return and it is being processed.

    I did have a few changes, I got married and had a baby last year, not sure if this caused the stupid letter and delay. I’ve done research and only found like 1 person in past years say they got their refund 2 weeks after they got the letter, everything else I read was so discouraging April, June, July and September.

    Sure hope that’s not the case, going to wait till the first week of March before I call the tax advocate. They suppoedly do not release refunds with EIC and child tax credit until next week, so I’m hoping that I will get it next week, if not shall start my uphill battle trying to get my money back, I have additional withholdings to get a bigger refund, this sucks!

    Reply
    2
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