What this notice is about
Before you can claim certain credits on a future tax return you must show you are eligible to receive the credits.
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 the credits.
Answers to common questions
What do I need to do to claim credits in the future?
You must complete and attach Form 8862, Information to Claim Certain Credits After Disallowance (PDF), to your return.
Which credits does the notice apply to?
Earned Income Tax Credit, American Opportunity Tax Credit, Child Tax Credit, Additional Child Tax Credit or Credit for Other Dependents.
What if I disagree with the audit?
You may request a reconsideration of the audit and send us documentation proving you are entitled to the credits for the audited year.
Tips for next year
Before you claim the credits on your tax return, make sure you're eligible.
Note: You still may be able to claim the Earned Income Credit (EIC) without qualifying children and without attaching a Form 8862. Refer to Publication 596, Earned Income Credit, for more information about qualifications for EIC.
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