When the IRS says it needs an additional 60 days to process your return, it means a person has pulled your return out of the automated pipeline to verify something before releasing your refund. The notice is not an audit in most cases, and the review usually ends with your refund being paid as filed. Your job during those 60 days is small but specific: identify which notice you received, pull your supporting documents together, and resist the urge to file anything new or call before the date on the letter passes.
Which Notice Did You Get
The 60-day language appears on several different letters, and they do not all mean the same thing. Check the notice number in the upper corner before you do anything else.
- CP05. The most common version. The IRS is reviewing your return and may need to verify income, withholding, or tax credits. No action is required unless a follow-up notice arrives, and the agency asks you to wait up to 60 days before contacting them.1Internal Revenue Service. Understanding Your CP05 Notice
- Letter 4464C. Sometimes called the questionable refund hold letter. Similar purpose to the CP05, often triggered by a large refund, a mismatch with IRS records, a sharp year-over-year change in income or filing status, or signs of possible identity theft.
- CP75. This one is different. Despite the 60-day framing, a CP75 is actually an audit notice. It goes out when a return claims the Earned Income Tax Credit, the Additional Child Tax Credit, or the Recovery Rebate Credit, and it asks for documentation proving eligibility. The credit portion of your refund is held until the audit is resolved.2Internal Revenue Service. Understanding Your CP75 Notice
A CP05 or Letter 4464C is an administrative hold you wait out. A CP75 is a correspondence audit that needs a response. If you got the CP75, start pulling your documents immediately rather than waiting.
For e-filed returns without issues, the IRS normally processes refunds within 21 days.3Internal Revenue Service. Processing Status for Tax Forms A 60-day hold roughly triples that timeline. The date printed on your notice is the earliest you should expect a resolution or a follow-up request, and the 60 days run from that printed date, not the day the letter landed in your mailbox.
Why Returns Get Flagged
Most 60-day holds have nothing to do with wrongdoing. The IRS runs every return through automated screening that compares what you reported against third-party data from employers, banks, and brokerages. When the computer finds something it can’t reconcile on its own, your return gets routed to a human. A few common triggers:
Income that doesn’t match IRS records. If the wages, freelance income, or investment gains on your return differ from the W-2s, 1099-NECs, or 1099-Bs your payers filed, the system flags the gap. Sometimes you made a mistake. Sometimes a payer filed a corrected form after you submitted. Either way, a person has to sort it out.
Refundable credit claims. Returns claiming the Earned Income Tax Credit have historically had high error rates, so the IRS screens them harder. The Additional Child Tax Credit gets similar treatment. Early filers should also remember that the PATH Act bars the IRS from issuing EITC or ACTC refunds before mid-February regardless of filing date, and that statutory hold can stack on top of a 60-day review hold.
Identity theft concerns. If someone else filed under your Social Security number, or if your return carries characteristics the IRS associates with fraud, the agency holds the return while it confirms you are who you say you are.
Complex deductions or dramatic year-over-year changes. Large business expense deductions, or a return that looks nothing like last year’s, raise the odds of a manual review before any sizable refund is released.
Processing backlogs. Sometimes the delay has nothing to do with your return. High-volume periods push even unremarkable returns into longer queues, and amended returns on Form 1040-X run especially slow, with IRS estimates of 8 to 12 weeks and up to 16 weeks in some cases.4Internal Revenue Service. Form 1040-X Amended U.S. Individual Income Tax Return Frequently Asked Questions
What to Do While You Wait
Read the notice twice. Note the notice number and the response date. If the letter asks for documents, that date is a deadline. If it just tells you to wait, that date is when you can reasonably follow up.
Organize Your Records Now
Don’t wait for a follow-up letter to start pulling things together. Gather 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, line up receipts and mileage logs. If you claimed the EITC, make sure you can document your qualifying child’s residency. Follow-up deadlines are firm, and you want to be ready to respond within days.
If the IRS does ask for income verification, it typically sends a CP05A. 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. Do not send copies of your W-2; the IRS already has those.5Internal Revenue Service. Understanding Your CP05A Notice
Check Your Status Online, Not by Phone
Your IRS online account is the best single tool for tracking what’s happening. You can check refund status, view your adjusted gross income, access tax transcripts, and view audit status for mail-based audits.6Internal Revenue Service. Online Account for Individuals The Where’s My Refund? tool has the most current refund-specific updates.7Internal Revenue Service. Online Account and Tax Transcripts For granular detail about internal processing, request an Account Transcript, which shows transaction codes and dates.8Internal Revenue Service. Get Your Tax Records and Transcripts
Do Not File a Duplicate or Amended Return
This is where people create real problems. Filing a second return while the first is under review does not speed anything up. It creates a second record that has to be reconciled against the first, which can push your refund out by months. Don’t file an amended return either unless an IRS notice specifically tells you to.
Hold Off on Calling
Calling before the 60-day window expires rarely produces useful information. Phone agents cannot override or accelerate a return that is actively under review. Once the date on your notice passes without resolution, you can call the IRS individual line at 800-829-1040, Monday through Friday from 7 a.m. to 7 p.m. local time.9Internal 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 shorter Wednesday through Friday and outside of filing season.
If the Hold Is About Identity, Not Income
Some 60-day holds are specifically about confirming you are the person who filed the return. If so, you’ll receive one of several identity verification letters, each with its own instructions.10Taxpayer Advocate Service. Identity Verification and Your Tax Return
- Letter 5071C. Online or phone verification.
- Letter 4883C. Phone verification only, using 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 ID.me and requires a photo of a government-issued ID and a selfie, or a live video call with an ID.me agent. The IRS will not process your return or release your refund until you complete whichever method your letter specifies. If you can’t find your letter, call the Taxpayer Protection Program line at 800-830-5084.
What Happens When the 60 Days End
Once the window closes, your return lands in one of a few outcomes.
Your Return Is Processed as Filed
The most common outcome for CP05 holds. The IRS finishes its review, finds no issues, and releases the refund. If the delay pushed your refund past the 45-day interest-free window, the IRS owes you interest on the overpayment, with the clock starting on the filing deadline or your actual filing date, whichever is later.11Internal Revenue Service. Interest Any interest owed is included with the refund.
The IRS Requests Documentation
If some items could not be verified internally, a follow-up notice asks you to prove specific claims. For income and withholding, that’s usually the CP05A described above. The letter sets a response deadline and lists exactly what to send. You can respond through the IRS Document Upload Tool, by fax, or by mail.5Internal Revenue Service. Understanding Your CP05A Notice Miss the deadline and the IRS will adjust your return using only what it can verify, which almost always means a smaller refund or a balance due.
The IRS Proposes Changes
If the review found a discrepancy with third-party data, you may receive a CP2000 proposing changes to your return. The CP2000 explains the differences and shows the tax effect. It is a proposal, not a bill, and you can agree, partially agree, or disagree before anything is finalized.12Internal Revenue Service. Understanding Your CP2000 Series Notice
The IRS Opens a Formal Audit
In a small share of cases, the IRS decides the flagged issues need a full examination and sends a formal notice of examination. At that point, getting a tax professional involved is worth serious consideration. If your original notice was a CP75, you are already in a correspondence audit from the start.
If a Second Delay Letter Shows Up
Sometimes 60 days turns into 120. The IRS may send a follow-up letter (often Letter 2644C) saying it needs still more time. It’s frustrating, but it does not mean your situation has worsened. It usually means heavier workload than expected, or a case that needs input from a specialist who isn’t available yet. The same rules apply: note the new date, keep your documents organized, don’t file anything new. If the total delay has stretched beyond 120 days and you’re facing real financial hardship, that’s the point when the Taxpayer Advocate Service becomes relevant.
If You Disagree With an Adjustment
When a review ends with changes you believe are wrong, you can push back. For a CP2000, respond by the date on the letter, check the box indicating you disagree, explain why in writing, and attach supporting documents such as corrected 1099s or records showing the IRS matched income to the wrong taxpayer.12Internal Revenue Service. Understanding Your CP2000 Series Notice If the IRS finalizes the change over your objection, you can request review through the IRS Independent Office of Appeals, and ultimately take the dispute to Tax Court if the administrative process doesn’t resolve it.
If a final adjustment produces a balance due and the understatement is large enough, the IRS may add an accuracy-related penalty of 20% on top of the additional tax. For individuals, the penalty applies when the understatement exceeds the greater of 10% of the tax that should have been reported or $5,000.13Internal Revenue Service. Accuracy-Related Penalty Penalty relief is available if you had reasonable cause, such as relying on a competent tax advisor who had all the relevant facts.14Internal Revenue Service. Penalty Relief for Reasonable Cause
When to Get Help
A routine CP05 hold that resolves on its own doesn’t require a tax professional. Several situations do push past what most people should handle alone: a CP75 audit notice, a proposed adjustment you disagree with, a formal examination, or a delay that has spiraled through multiple extension letters. A CPA, enrolled agent, or tax attorney can communicate with the IRS directly once you authorize them with Form 2848, Power of Attorney and Declaration of Representative.15Internal Revenue Service. About Form 2848, Power of Attorney and Declaration of Representative
If the delay is causing financial hardship and the IRS isn’t resolving your case through normal channels, the Taxpayer Advocate Service may step in. TAS is an independent organization within the IRS that helps taxpayers experiencing economic harm from unresolved tax issues, including an inability to pay for housing, food, utilities, or transportation because a refund is frozen.16Taxpayer Advocate Service. Can TAS Help Me With My Tax Issue You can submit a request for assistance online or call your local TAS office.17Taxpayer Advocate Service. Submit a Request for Assistance If you can’t afford professional representation, Low Income Taxpayer Clinics provide free or low-cost help.