What This Notice Means
You've received this notice because we are auditing your tax return. We're simply asking for additional information to verify certain items you claimed. Don't worry, we're here to help! The key is to respond by the date listed on your notice.
If you need more time, just give us a call at the number on your notice. Also, please keep us updated with any changes to your contact information.
Now, let's dive into some of the common items we might be asking about:
Earned Income Credit (EIC)
If you claimed the Earned Income Credit (EIC) with a qualifying child, we want to make sure everything checks out. Enclosed with your Notice CP75 or CP75A is Form 886-H-EIC, listing the documents you can send to prove your eligibility.
Here's a quick rundown of what we typically look for:
Proving Residency
We need to confirm that your child lived with you in the U.S. for more than half the tax year.
Acceptable Documents: School records, medical records, or statements from a daycare provider showing your child's address.
Important: Make sure the dates on these documents cover more than half the tax year.
If your child lived with you at the address shown on your notice, send a document showing your child lived at that same address for more than half the tax year. For example: you could send copies of school records for your child that have your name and show the child's address. The dates on the document must be for more than half the tax year (for school records you may need more than one semester to show more than half the year). If you moved and you and your child lived at another address, you must send documents showing the same address for both of you for more than half the tax year.
If your child didn't go to school, you can send in copies of medical records or a statement from a daycare provider.
If you need to get a statement from your child's school, or daycare or medical care provider, you can find templates here. Your school or provider can copy and paste the template to their letterhead to make sure all the required information is provided.
Don't forget to check the Form 886-H-EIC for more examples of documents you can send.
It's important to note: If you can't prove your child lived with you for more than half the tax year, you cannot get the EIC.
Verifying Relationship
The child must be related to you in one of the ways listed below:
Your son, daughter, adopted child, stepchild, foster child or a descendent of any of them, such as your grandchild
Brother, sister, half brother, half sister, step brother, step sister or a descendant of any of them, such as a niece or a nephew
The Form 886-H-EIC gives examples of what to send to prove how you're related.
Age Requirements
If your child is age 19 years old or over, you must verify either that:
Your child was under age 24 at the end of the tax year, and a full-time student for at least five months of the tax year and younger than you (or your spouse, if filing jointly) (you can do this by sending copies of official school records), or
Your child is permanently and totally disabled (you can do this by sending a copy of one of the official documents shown on Form 886-H-EIC).
Social Security Number (SSN)
You, your spouse (if filing jointly), and your child must have a valid SSN for employment.
You (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA) by the due date of your return for the tax year we are auditing (including extensions).
Any qualifying child listed on Schedule EIC also must have a valid SSN by the due date of your return for the tax year we are auditing (including extensions).
Dependents
If you claimed dependents, we want to confirm their eligibility. Form 886-H-DEP lists the documents you can use to prove each child qualifies as your dependent. If each child listed on your Schedule EIC is the same child you claimed as a dependent, you can use the same documents you used to prove you may claim the EIC to prove the child met the tests for a dependent qualifying child. You don't have to send in copies of the same documents or look for different ones. But you must use the Form 886-H-DEP to see what information must be provided to verify that the child meets the support test.
Filing Status
We may need to verify your filing status, especially if you claimed Head of Household or Married Filing Separately while also claiming the EIC. Use Form 14824 to help determine what documents you'll need to send in.
American Opportunity Credit (AOTC)
If you claimed the American Opportunity Credit (AOTC), you likely filed Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits) PDF
If you claimed AOTC, the student claimed on your Form 8863 may have received a Form 1098-T, Tuition Statement PDF.
Refer to Form 886-H-AOC, Supporting Documents to Prove American Opportunity Credit for the documents to prove that you are eligible to claim the American Opportunity Credit.
Responding to the Notice
The notice includes a response form. Complete this form and send it back to us with the requested documents. You can:
Upload the completed response form to us along with copies of the records, documents, and statements using your computer or mobile device at Campus Correspondence Exam Document Upload Tool or by scanning the QR code on your notice.
Fax the completed response form to us along with copies of the records, documents, and statements to the toll-free fax number on your notice.
Return the completed response form to us along with copies of the records, documents, and statements in the return envelope in your packet or to the address shown on the notice.
What Happens Next?
It takes at least 30 days for us to review your documents. We'll send you a notice letting you know the outcome.
Your Rights
Your audit packet includes important information about your rights during an audit. Be sure to review Publication 3498-A, The Examination Process (Audits by Mail) PDF and Publication 1, Your Rights as a Taxpayer.
Where to Get Help
We're here for you! Check the notice for important numbers and websites. You can also:
Get a transcript of your tax return online.
Visit EITC for more information about the EIC.
Use the EITC Assistant if you're unsure about your eligibility.
Important: Always send copies of your documents, not originals!