What this notice is about We're auditing your tax return and need documentation to verify the Earned Income Credit (EIC) you claimed. We are holding the EIC, the Additional Child Tax Credit (ACTC) and/or Recovery Rebate Credit (RRC) parts of your refund until we get the results of this audit. If you claimed the Premium Tax Credit (PTC), we may also hold that portion of your refund. 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. Please send all your documents at the same time and make sure your documents are easy to read to avoid confusion and processing delays. You have three options for sending your documents. Quickly and securely upload your supporting documentation using the Campus Correspondence Exam Document Upload Tool (Exam DUT). If you can’t upload your documentation digitally, you may fax your completed form and supporting documentation to the fax number in the notice using a standard fax machine or online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies. If you are unable to upload your documents digitally and are unable to fax your documents, please mail your documents along with the notice stub at the end of your notice to the address at the top of your notice. You may want to Review this notice with your tax preparer. Review the rules for claiming EIC and make sure your child meets 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 toll-free telephone number listed in the top right corner of your notice. Frequently asked questions 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 being 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 that you made an error or were dishonest. Can I claim EIC for my fiance’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 item audited explains what supporting documentation you must 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 did not 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 number listed on the top right corner of your notice. You can also refer to our identity theft page for more information. Can I file my tax return while being audited? Yes, you should continue to file all required tax returns before the due date to avoid additional penalties and interest. Helpful information Publication 3498-A, The Examination Process PDF Publication 596, Earned Income Credit PDF 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. Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases, you can file for free. Learn more about e-file. Reference tools Publication 1, Your Rights as a Taxpayer Notice Topic 651 Notice Topic 653 Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
