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For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
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Rules Governing Practice before IRS

Understanding Your CP75D Notice

This notice tells you we're auditing your tax return and need documentation to verify the income and withholding you reported on your tax return. This may affect your eligibility for the Earned Income Tax Credit (EITC), dependent exemption(s) and other refundable credits you claimed. We are holding your refund pending the results of the audit.


What you need to do

  • Read the notice and the enclosed forms carefully. They explain the information you must send to us.
  • Provide copies of supporting documentation to verify the items we're auditing.
  • Complete the response form by showing which items your supporting documentation addresses on the copies you're submitting and return the form with the documents you are submitting.

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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 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 doesn't suggest you made an error or were dishonest.

Why are my wages being audited?
The amounts you reported on the wages and withholding lines of your tax return appear incorrect.

Can I claim the EITC for my fiance's child?
No. You must be married to the child's parent during the tax year in question to receive EITC.

What do I need to send?
Refer to the applicable Form 886-H-EIC, Documents You Need to Send to Claim the Earned Income Credit on the Basis of a Qualifying Child or Children (PDF) and Form 886-L, Supporting Documents (PDF), you received with your notice. A separate form for each audited item explains what supporting documentation to send.

What if I can't provide the requested documentation?
We'll disallow the audited items and send you an examination report showing the proposed changes to your tax return.

What if I didn't 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 I am 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.