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CP 79A Sample Contents

Contents of This Notice - Page 1 of 1

Why We Denied Your EIC Claim

We recently denied all or part of the Earned Income Credit (EIC) claimed on your individual income tax return for the tax period shown above. We did this for one of the two following reasons, as indicated in the notice we previously sent to you:

  • You did not verify that you were entitled to the credit you claimed.
  • We made adjustments to your income and/or expenses that reduces the credit in part or in full.

Why We assessed the Two Year Ban

We determined that your EIC claim was due to reckless or intentional disregard of the EIC rules and regulations. For this reason, the law does not allow you to claim the EIC for the next 2 years.

When and How You Can Claim EIC In The Future

The next year that you may be able to claim EIC is . Please make sure that you qualify for EIC by reviewing Publication 596 Earned Income Credit before you claim it again. If you claim EIC due to reckless or intentional disregard of the EIC rules or regulations again, you could be assessed a penalty and be subject to another Two Year Ban.

To claim the EIC with a qualifying child or children, after the 2-year ban, you must attach a completed Form 8862, Information to Claim Earned Income Credit After Disallowance , to your return. After we receive your return with Form 8862, we will likely ask you for documents to support your EIC claim. This will delay your refund. If we need documentation, we will send you a letter requesting it - please do not attach it to your return.

To claim the EIC for taxpayers without a qualifying child, after the 2-year ban, see the Form 8862 instructions to determine if it is required.

You'll be able to get Form 8862 and Publication 596 at most locations where tax forms are available, from the IRS web site, www.irs.gov, or you can call the IRS at {appropriate #}. You'll also be able to send Form 8862 electronically if you file your federal income tax return electronically.

If you have any questions about this letter, please call the number shown above. If you prefer, you may write to us at the address shown at the top of this letter.

Page Last Reviewed or Updated: 31-Mar-2014