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 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.
