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CP 79 - Earned Income Credit Eligibility Requirement

Details About This Notice:
Sample Content: Page 1
Purpose:   We send CP 79 to inform the recipient that they may need to complete an additional form to claim the credit if their Earned Income Credit was disallowed or reduced by the IRS for any year after 1996.
Possible Enclosures:  
  • Form 8862, Information to Claim Earned Income Credit After Disallowance
  • Publication 596, Earned Income Credit
Page Last Reviewed or Updated: 27-Feb-2014