U.S. · IRS notices
IRS CP2005 notice explained.
A notice that the IRS accepted the information you sent and closed its review without changing your return.
CP2005 says the IRS accepted the information you sent, is not going to change your tax return, and has closed its review of it. The IRS page says you don’t have to respond, and that if you have a payment plan for another IRS debt you should keep making your payments.
Compare IRS CP notices
Result
CP notices at a glance
| Notice | What the IRS page says it is | Response, as the IRS page states it |
|---|---|---|
| CP2000 | The income or payment information the IRS received from third parties, such as employers or financial institutions, does not match what was reported on the tax return. | Reply to the notice by the date listed on it. The IRS says the notice is not a bill and a response may be required. |
| CP13 | The IRS corrected one or more mistakes on the return. The taxpayer is not due a refund and does not owe an additional amount because of the changes; the account balance is zero. | No response if you agree. If you disagree, contact the IRS at the number on the notice by the date indicated. |
| CP16 | The IRS corrected one or more mistakes on the return. Because the taxpayer or spouse owe other tax debts, the IRS applied all or part of the refund to pay off those debts. | No response if you agree. If you disagree, contact the IRS at the number on the notice by the date indicated. |
| CP103 | The IRS made changes to the return because it found a miscalculation, and the balance due changed as a result. | Contact the IRS within 60 days of the date of the notice if you disagree. Pay by the date on the payment coupon. |
| CP107 | The IRS made changes to the return because it found a miscalculation, and the balance due changed as a result. | Contact the IRS within 60 days of the date of the notice if you disagree. Pay by the payment due date on the notice. |
| CP108 | The IRS received a payment but could not determine the correct form or tax year to apply it to. | No response if the payment was applied correctly. If not, tell the IRS where to apply it, by phone or Form 15108. |
| CP133 | The IRS made changes to the return because it believes there is a miscalculation, and as a result there is an overpayment on the account. | Contact the IRS within 10 days of the date of the notice if you disagree, by phone or by mailing the completed contact stub. |
| CP136 | The employer’s deposit requirement for Form 941 filings next year may differ from last year’s, based on the total tax reported on the Forms 941 for the four previous consecutive quarterly periods (the lookback period). | The IRS page prints no response date. It says to check your records against the notice and, if a Form 941 is missing, to file it as soon as possible. |
| CP152 (IRS page) | The IRS received the tax-exempt bond form. | No action needed; keep the notice for your records. |
| CP153 | The IRS cannot provide the refund through direct deposit and is sending the refund or credit payment by mail. | No response is requested. Expect the refund within 3-4 weeks of the notice date; contact the IRS if it has not arrived after 4 weeks. |
| CP2005 | The IRS accepted the information sent, will not change the return, and has closed its review. | No response is required. |
The notice number is printed on the notice itself, usually in the top right corner. Use the number exactly as printed; the table follows the IRS page for each number.
What the IRS says the notice is
“We accepted the information you sent us. We’re not going to change your tax return. We’ve closed our review of it.”
What the IRS page asks you to do
Read the notice carefully. You don’t have to respond. If you have a payment plan for another IRS debt, keep making your payments. The page also suggests keeping a copy of the notice and contacting the IRS if you don’t get a refund for any payment you made on proposed changes that the IRS is no longer going to make.
Why it took a while
The FAQ says the IRS’s systems match the information you report on your return with information reported by employers, banks, businesses and others, and that this matching takes several months to complete.
If you already paid, petitioned or got another letter
If you sent a payment based on proposed changes, the FAQ says you will receive a refund check in 4 to 6 weeks as long as you owe no taxes or other debts the IRS has to collect. If you petitioned the U.S. Tax Court, the IRS’s Office of Chief Counsel will contact you about closing the petition. If you get another notice or letter about this matter, the page says to pay no attention to it; if it’s about another matter, read it and follow its instructions.
If you think the case was closed in error
Call the toll-free number on the notice.
How this page differs from the others
The IRS page does not say which earlier notice a CP2005 follows, so this page does not either. For the proposed-changes notice, see CP2000.
More IRS notice pages
Other pages in this set: CP2000, CP13, CP16, CP103, CP107, CP108, CP133, CP136, CP153. For the codes on an IRS account transcript, see the IRS transcript codes lookup. For how interest and penalties are worked out on a balance, see the IRS penalty and interest calculator.
Sources
- Understanding your CP2005 notice: what the notice is, FAQ. Read November 2, 2026.
IRS page last reviewed October 12, 2026. This page restates what the IRS page says and adds nothing beyond it: no timelines, outcomes or advice that the IRS page does not state. The IRS can change a notice page at any time; the notice you received controls, including its response date and contact details.
Frequently asked questions
What does an IRS CP2005 notice mean?
The IRS accepted the information you sent, is not going to change your tax return, and has closed its review of it.
Do I need to respond to a CP2005?
No. The IRS page says you don’t have to respond. If you have a payment plan for another IRS debt, keep making your payments.
I paid based on the proposed changes. What happens now?
The IRS page says you will receive a refund check in 4 to 6 weeks as long as you owe no taxes or other debts the IRS has to collect.
What if I petitioned the U.S. Tax Court?
The IRS page says its Office of Chief Counsel will contact you about closing your petition.
What if I get another letter about the same matter after a CP2005?
The IRS page says that if the notice or letter is about this matter, pay no attention to it. If it is about another matter, read it carefully and follow its instructions.
Not tax or legal advice
This page summarizes IRS notice pages and is not tax, legal or financial advice. It does not tell you how to respond to a notice beyond what the IRS page states. The notice you received controls. A CPA, enrolled agent or tax attorney, or the IRS number printed on your notice, can confirm what applies to you. Everything runs in your browser; nothing you enter is sent anywhere.