Understanding Your CP74 Notice

What this notice is about

We received your Form 8862, Information to Claim Certain Refundable Credits After Disallowance, and you have successfully shown your eligibility for certain credits claimed on your tax return.


What you need to do

  • You don’t need to take further action.
  • Look for your refund within 6 weeks if you don’t owe other tax or debts we are required to collect.

You may want to

Keep a copy of this notice for your records.


Answers to common questions

What if I don't receive my refund within 6 weeks?

You can call us at the toll-free telephone number listed in the top right corner of your notice.

Which credits does the notice apply to?

The notice applies only to certain credits you claimed for the notice year and for which you completed Form 8862 because we denied the credits in an audit of your tax return for a previous year.  Credits may include Earned Income Tax Credit, American Opportunity Tax Credit, Child Tax Credit, Additional Child Tax Credit or Credit for Other Dependents.


Tips for next year

Consider filing your taxes electronically. You may be able to file for free. Filing online can help you to avoid mistakes, and find credits and deductions you might qualify for. Learn more about e-file.

Need Help?

  • 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.