VALID › Notice Library › CP75D notice
In the IRS’s own words · not reviewed by VALID
CP75D notice explained, in the IRS’s own words
We're auditing your tax return and need documentation to verify the income and withholding you reported. This may affect your eligibility for the Earned Income Credit (EIC), dependents, and other refundable credits you claimed. We’re holding your refund pending the results of the audit.
Read the full CP75D page on irs.gov ↗
What this notice is about
We're auditing your tax return and need documentation to verify the income and withholding you reported. This may affect your eligibility for the Earned Income Credit (EIC), dependents, and other refundable credits you claimed. We’re holding your refund pending the results of the audit.
What you need to do
- Read the notice and the enclosed forms carefully. They explain the information you must send to us.
- Provide copies of the documentation we request to verify the items we're auditing.
- Complete the Response form by showing which items your supporting documentation addresses and return the form with the documents you are submitting either by:
- Faxing your documents to the fax number in the notice using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies, or
- Mailing your response to the address shown on the Response form.
You may want to
- Review this notice with your tax preparer.
- Review the rules for claiming EIC and make sure your child meets the four tests: the relationship, age, residency and joint return tests, to qualify for the credit. Read more about the qualifying child rules.
- Find out if you can claim EIC if you don't have a qualifying child. Find the rules for those without a qualifying child here.
- Call us for assistance at the number listed on your notice.
Why was my return selected for audit?
While we accept most returns as filed, we select some for examination. We examine (or audit) some federal tax returns to determine if income, expenses, and credits are reported accurately. We select returns for examination using various methods including random sampling, computerized screening, and comparison of information we receive, such as Forms W-2 and 1099. Having your return selected for examination doesn't suggest you made an error or were dishonest.
Why are my wages being audited?
The amounts you reported on the wages and withholding lines of your tax return appear incorrect.
Can I claim the EIC for my fiancé's child?
No. You must be married to the child's parent during the tax year in question to receive the credit.
What do I need to send?
Refer to the enclosed forms we sent with your notice. A separate form for each audited item explains what supporting documentation to send.
What if I can't provide the requested documentation?
We'll disallow the audited items and send you an examination report showing the proposed changes to your tax return.
What if I didn't file a tax return claiming the items you are questioning and someone else is using my name and Social Security number?
Contact us at the telephone number listed on your notice. You can also refer to our identity theft resource page for more information.
Can I file my tax return while I am being audited?
Yes, you should continue to file all required tax returns before the due date to avoid additional penalties and interest.
Tips for next year
Avoid errors that can delay your refund or result in us denying your EIC claim. Find out the most common errors in claiming EIC.
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.