Understanding your CP79 notice | Internal Revenue Service

Understanding your CP79 notice

 

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.

Frequently asked questions

Your notice will list what specific credits we denied or reduced. The credits may include Earned Income Tax Credit, American Opportunity Tax Credit, Child Tax Credit, Additional Child Tax Credit, Refundable Child Tax Credit, or Credit for Other Dependents.

You can request a reconsideration of the audit and send us documentation showing you are entitled to the credits for the audited year.

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.


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