What this notice is about
You can't claim certain credits on future tax returns for two years (2-year ban). After two years, to claim the credits you must show you are eligible to receive them by filing Form 8862, Information to Claim Certain Credits After Disallowance, with your return.
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
The 2-year ban applies to certain credits we denied in an audit of your tax return and determined your claim for the credits was due to reckless or intentional disregard of rules and regulations (but not due to fraud). 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.
If, after 2 years, you want to claim the credits, you must complete and attach a Form 8862, Information to Claim Certain Credits After Disallowance PDF, to your return.
You may request a reconsideration of the audit. In your request, send us information that shows you are entitled to the credits for the audited year, or information that shows your claim for the credits wasn’t due to reckless or intentional disregard for rules and regulations.
Visit Forms and publications or call 800-TAX-FORM (800-829-3676) for forms, instructions, and publications.
Tips for next year
You cannot claim the credits again until the year shown on your notice.
Helpful information
- Publication 17, Your Federal Tax Return (For Individuals)
- Publication 596, Earned Income Credit
- 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
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.