Understanding Your CP75D Notice
We’re auditing your tax return and we need documentation to verify the income and withholding you reported on your tax return. This may affect your eligibility for the Earned Income Credit (EIC), dependent exemption(s) and other refundable credits that you claimed. We are holding your refund pending the results of the audit.
What you need to do
- Read the notice and the enclosed forms carefully. They explain the information you must send to us.
- Provide copies of supporting documentation to verify the items we're auditing.
- Complete the response form by indicating which items your supporting documentation addresses on the copies you're submitting and return the form with the documents you are submitting.
You may want to
- Review this notice with your tax preparer.
- Review the rules for claiming EIC and make sure your child meets the four tests: the Relationship, Age, Residency and Joint Return tests, to qualify for the credit. Read more about the qualifying child rules.
- Find out if you can claim EIC if you don't have a qualifying child. Find the rules for those without a qualifying child here.
- Call us for assistance at the toll-free telephone number listed in the top right corner of your notice
Answers to Common Questions
Why was my return selected for audit?
While most returns are accepted as filed, some are selected for examination. The IRS examines (or audits) some federal tax returns to determine if income, expenses, and credits are reported accurately. The IRS selects returns for examination using various methods which include random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099. Having your return selected for examination doesn't suggest you made an error or were dishonest.
Why are my wages being audited?
The amounts you reported on the wages and withholding lines of your tax return appear incorrect.
Can I claim the earned income credit for my fiancé’s child?
No. You must be married to the child’s parent during the tax year in question to receive EIC.
What do I need to send?
Refer to the applicable Form 886-H and Form 886-L you received with your notice. There is a separate form for each item being audited that explains what supporting documentation to send.
What if I can’t provide the requested documentation?
We’ll disallow the items being audited and send you an examination report that shows the proposed changes to your tax return.
What if I did not file a tax return claiming the items you are questioning and someone else is using my name and social security number?
Contact us at the number listed on the top right corner of your notice. You can also refer to the IRS Identity Theft resource page for more information.
Can I file my tax return while I am being audited?
Yes, you should continue to file all required tax returns before the due date to avoid additional penalties and interest.
Tips for next year
Avoid errors that can delay your refund or result in IRS denying your EITC claim. Find out the most common errors in claiming EITC here.