This notice tells you that you were banned from claiming the Earned Income Tax Credit (EITC) 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 EITC for your current tax year.
What you must 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 EITC
- 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
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 EITC 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.
Tips for next year
If you are banned from claiming the EITC, you won’t be allowed to claim the credit until the year stated on your notice.
Tax publications you may find useful
- Publication 1, Your Rights as a Taxpayer (PDF)
- Publication 17, Your Federal Tax Return (PDF)
- Publication 596, Earned Income Credit (PDF)
- Publication 970, Tax Benefits for Education (PDF)
- Publication 972, Child Tax Credit (PDF)
- Publication 3498-A, The Examination Process (Audits by Mail) (PDF)
- Full list of tax forms and instructions
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.