What this notice is about
This notice is sent when you use a return preparer and your tax return may incorrectly claim one or more of the following tax benefits:
- Earned Income Tax Credit
- Child Tax Credit/Additional Child Tax Credit/Credit for Other Dependents
- American Opportunity Tax Credit
- Head of household filing status
This notice informs you of the potential errors and reminds you that you’re ultimately responsible for the accuracy of the tax return. Inaccurate tax returns are subject to audit by the IRS.
What you need to do
You don't need to do anything unless you claimed the benefits in error or claimed more than legally allowed. If so, you need to:
- Review your tax return.
- File a Form 1040-X, Amended U.S. Individual Income Tax Return, to correct the errors, if you incorrectly claimed the benefits.
- Consider using a new preparer, completing future tax returns yourself, or using the IRS’s Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) programs, which offer free tax return preparation help from community volunteers for taxpayers who qualify.
Helpful information
We'll continue to check future returns you file that claim these benefits to ensure you're filing correctly.
If you need additional help:
- You can authorize someone to contact the IRS on your behalf.
- You may qualify for help from a Low Income Taxpayer Clinic.
- You can call the IRS number at the top of your notice or letter if you can’t find what you need online.
- You can contact Taxpayer Advocate Service, an independent organization within IRS, if you can’t resolve the penalty on your own.
You can find more information about these programs at IRS.gov/vita. For information on selecting a tax return preparer, visit our website at IRS.gov/chooseataxpro.