What this notice is about We’re banned from claiming the Earned Income Tax Credit (EIC) in a prior tax year due to your intentional disregard of the rules or a fraudulent claim. Since your ban is still in effect, we disallowed the EIC for your current tax year. What you need to do You don’t need to do anything for the tax year under audit. You may want to Review this notice with your tax preparer. Review the rules for claiming EIC. Call us for assistance at the toll-free telephone number listed in the top right corner of your notice. Frequently asked questions What do I need to send? If you believe we incorrectly applied the ban, you must provide documentation to show that you didn't intentionally disregard the EIC rules for the year we imposed the ban. 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. Helpful information Publication 596, Earned Income CreditPDF Publication 970, Tax Benefits for EducationPDF Publication 972, Child Tax CreditPDF Publication 3498-A, The Examination Process (Audits by Mail)PDF Publication 3598, The Audit Reconsideration ProcessPDF Tips for next year If you are banned from claiming the EIC, you won’t be allowed to claim the credit until the year stated on your notice. Reference Tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions 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, call the IRS number at the top of your notice or letter. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.
