IRS notice decoder
Refunds held, reduced or applied
Every refunds held, reduced or applied notice and letter we have decoded, by number. Open one for what it means, the date that counts and the first steps.
- CP05the IRS is reviewing your return and holding the refund
A CP05 says the IRS needs more time to verify income, withholding or credits on your return. If you filed, there's usually nothing to do yet.
- CP09you may qualify for the Earned Income Credit
A CP09 says you may qualify for the Earned Income Credit but didn't claim it. Fill in the Form 15111 worksheet to see if you do.
- CP27you may qualify for the Earned Income Credit
A CP27 says you may qualify for the Earned Income Credit but didn't claim it. Fill in the Form 15112 worksheet to see if you do.
- CP49your refund was used to pay a tax debt
A CP49 says the IRS used all or part of your refund to pay a tax debt. Check what's left, and pay or plan for any balance.
- CP53your refund is coming by paper check
A CP53 says the IRS couldn't direct deposit your refund, so it's mailing a paper check to your address of record instead.
- LTR 12Cthe IRS needs more information to process your return
Letter 12C means the IRS needs more information, such as a missing form or proof of withholding, before it can finish processing your return.