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Understanding Your CP79 Notice

We denied the Earned Income Credit (EIC) you claimed on your individual income tax return. You won’t receive EIC with a qualifying child or children in the future until you prove your eligibility to receive it.

What you need to do

You don’t need to take any action at this time.

You may want to...

  • Review this notice with your tax preparer.
  • Review the rules for claiming EIC.
  • Contact us if you have questions.

Answers to Common Questions

What do I need to do to claim EIC in the future?
The next time you claim EIC with a qualifying child or children, you must complete and attach a Form 8862, Information to Claim Earned Income Credit After Disallowance, to your return.

How do I get a Form 8862?
Visit Forms & Pubs or call 1-800-TAX-FORM (1-800-829-3676) for forms, instructions, and publications.

Tips for Next Year

Before claiming the EIC on your tax return, you must first make sure you’re eligible for it.

You still may be able to claim EIC without qualifying children and without attaching a Form 8862. Refer to Publication 596, Earned Income Credit, for more information about qualifications for EIC.

Page Last Reviewed or Updated: 23-Feb-2016

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