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.
- 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)
- Publication 3598, The Audit Reconsideration Process (PDF)
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.