Understanding your CP79 notice

What this notice is about

Before you can claim certain credits on a future tax return you must show you are 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.

Frequently asked questions

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 PDF?

Visit Forms and publications 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.

Helpful information

• Publication 17, Your Federal Tax Return (For Individuals)
• Publication 970, Tax Benefits for Education
• Publication 972, Child Tax Credit and Credit for Other Dependents
• Publication 3498-A, The Examination Process (Audits by Mail) PDF
• Publication 3598, What You Should Know About the Audit Reconsideration Process PDF