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In the IRS’s own words · not reviewed by VALID
CP79 notice explained, in the IRS’s own words
Before you can claim certain credits on a future tax return, you must show you’re eligible to receive the credits for the audited year.
Read the full CP79 page on irs.gov ↗
What this notice is about
Before you can claim certain credits on a future tax return, you must show you’re eligible to receive the credits for the audited year.
What you need to do
You don't need to take any action at this time.
You may want to
- Review this notice with your tax preparer.
- Review the rules for claiming the credits.
What do I need to do to claim credits in the future?
You must complete and attach Form 8862, Information to Claim Certain Credits After Disallowance, PDF to your return.
Which credits does the notice apply to?
Earned Income Tax Credit, American Opportunity Tax Credit, Child Tax Credit, Additional Child Tax Credit, Refundable Child Tax Credit, or Credit for Other Dependents.
What if I disagree with the audit?
You may request a reconsideration of the audit and send us documentation showing you are entitled to the credits for the audited year.
How do I get a Form 8862?
Visit Forms and publications for Form 8862 PDF or call 800-TAX-FORM (800-829-3676) for forms, instructions, and publications.
Tips for next year
Before you claim the credits on your tax return, make sure you're eligible.
Note: You still may be able to claim the Earned Income Credit (EIC) without qualifying children and without attaching a Form 8862 PDF. To claim EIC for yourself, a Form 8862 is not required. Refer to Publication 596, Earned Income Credit (EIC) PDF, for more information about qualifications for 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.