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
You must complete and attach Form 8862, Information to Claim Certain Credits After Disallowance, PDF to your return.
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.
Helpful information
- Publication 17, Your Federal Tax Return (For Individuals)
- Publication 501, Dependents, Standard Deduction, and Filing Information PDF
- Publication 970, Tax Benefits for Education
- Publication 3498-A, The Examination Process (Audits by Mail) PDF
- Publication 3598, What You Should Know About the Audit Reconsideration Process PDF
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.