This notice tells you we're auditing your tax return and need documentation to verify the Earned Income Tax Credit (EITC) you claimed. We are holding the EITC and/or the Additional Child Tax Credit (ACTC) parts of your refund until we get the results of this audit. If you claimed the Premium Tax Credit (PTC), we may also hold that portion of your refund.
What you need to do
- Read the notice and the enclosed forms carefully. They explain the items we're auditing and the information you must send to us.
- Provide copies of the documentation we request to verify the items we're auditing.
- Complete the response form by showing which items your supporting documentation addresses 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 EITC 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 EITC 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 we accept most returns as filed, we select some for examination. We examine (or audit) some federal tax returns to determine if income, expenses, and credits are being reported accurately. We select returns for examination using various methods including random sampling, computerized screening, and comparison of information we receive such as Forms W-2 and 1099. Having your return selected for examination does not suggest that you made an error or were dishonest.
Can I claim EITC for my fiance’s child?
No. You must be married to the child’s parent during the tax year in question to receive the credit.
What do I need to send?
Refer to the enclosed forms we sent with your notice. A separate form for each item audited explains what supporting documentation you need to send.
What if I can’t provide the requested documentation?
We will disallow the audited items and send you an examination report showing 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 our identity theft resource page for more information.
Can I file my tax return while 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 us denying your EITC claim. Find out the most common errors in claiming EITC here.
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.
How to get help
- Call the 800, 866 or 888 number listed on the top right corner of your notice.
- Authorize someone (such as an accountant) to contact the IRS on your behalf using Form 2848, Power of Attorney and Declaration of Representative (PDF).
- See if you qualify for help from a Low Income Taxpayer Clinic.