We made changes to your return because we believe there's a miscalculation involving your Earned Income Credit (EIC). You owe money on your taxes as a result of these changes.
What you need to do
- Read your notice carefully. It will explain why you owe.
- Pay the amount you owe by the date on the notice's payment coupon.
- Make payment arrangements if you can't pay the full amount you owe.
- Review the rules for claiming the EIC.
- Contact us within 60 days of the date of your notice if you disagree with the changes we made.
- Correct the copy of your tax return that you kept for your records.
Answers to common questions
How can I find out what caused my tax return to change?
Call us at the toll-free number listed on the top right corner of your notice for specific information about your tax return.
What should I do if I disagree with the changes you made?
Call us at the toll-free number listed on the top right corner of your notice.
If you write to us within 60 days of the date of this notice, we may be able to reverse the change we made to your account. However, if you're unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within 5-6 weeks to fully explain the audit process and your rights. If you don’t contact us within the 60-day period, you'll lose your right to appeal our decision before payment of tax.
If you don't contact us within 60 days, we can't reverse the change, and you must pay the additional tax. You may then file a claim for refund. You must submit the claim within 3 years of the date you filed the tax return, or within 2 years of the date of your last payment for this tax.
What happens if I can’t pay the full amount I owe?
You can arrange to make a payment plan with us.
Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However, interest accrues on the unpaid balance after that date.
Will I receive a penalty if I can't pay the full amount?
Yes, you will receive a late payment penalty. You can call us at the number on your notice if you're unable to pay the full amount due because of circumstances beyond your control. If you contact us by the due date of your payment, we may be able to remove the penalty, depending on your situation.
What's the difference between the "Child Tax Credit" and the "Additional Child Tax Credit?" Can I qualify for both?
The Child Tax Credit is for people who have a qualifying child and meet the eligibility requirements. The maximum amount you can claim is $1,000 for each qualifying child. The Additional Child Tax Credit is for eligible individuals who receive less than the full amount of Child Tax Credit. You may qualify for both the Child Tax Credit and the Additional Child Tax Credit. For more information, see:
How do I claim the Additional Child Tax Credit?
By completing a Form 1040 Schedule 8812, Child Tax Credit, and attaching it to your income tax return.
My child is turning 18 this year. Can I still get the Additional Child Tax Credit?
No. Your child must be under 17 at the end of the tax year to qualify for both the Child Tax Credit and the Additional Child Tax Credit.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
If you have any dependent children, remember to check if you're eligible to claim the Child Tax Credit and the Additional Child Tax Credit the next time you file your income tax return. Instructions for claiming the Child Tax Credit are found in the Form 1040 Instruction booklet. Use Form 1040 Schedule 8812, Child Tax Credit, to claim the Additional Child Tax Credit, if you're eligible.
Tax publications you may find useful
- You can authorize someone to contact the IRS on your behalf.
- See if you qualify for help from a Low Income Taxpayer Clinic.
If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.