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In the IRS’s own words · not reviewed by VALID
CP02 notice explained, in the IRS’s own words
You may not be entitled to some or all of the Earned Income Tax Credit (EITC) you claimed on your tax return, and you may need to amend your return.
Read the full CP02 page on irs.gov ↗
What this letter is about
You may not be entitled to some or all of the Earned Income Tax Credit (EITC) you claimed on your tax return, and you may need to amend your return.
What you need to do
- Review the rules for claiming the EITC.
- Use the online EITC Assistant tool to determine your eligibility for the credit and to verify if your children meet the criteria for claiming the credit.
- If you correctly claimed the EITC, you don't need to do anything.
- Individual Income Tax Return, to remove or recalculate the credit.
You may want to
- Learn more about the most common errors when claiming the EITC.
- Download any needed forms and publications online.
What will happen if I didn't qualify for the EITC and don't amend my taxes for that year?
We may audit your claim and deny all or part of the credit. We may also impose a 2- or 10-year ban for claiming the credit or assess a penalty against you.
IRS denied or reduced my EITC in the past, but I now qualify for the credit. What do I need to do to claim it on future tax returns?
You may need to file Form 8862, Information to Claim Certain Credits After Disallowance, with your next tax return.
Where can I get help with filing my amended return if I can't do it myself?
The IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs offer free basic tax return preparation for certain individuals. These programs will open in late January. Visit our online VITA site for more information about these programs.
There are also various types of tax return preparers, including certified public accountants, enrolled agents, attorneys, and others who can assist you in filing your return. For more information about these and other return preparers who might be right for you, visit Need someone to prepare your tax return?
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.