We denied one or more of the refundable credits you claimed on your individual income tax return. You won’t receive the credits until you prove your eligibility to receive it. The next time you claim the credits, you must complete and include the Form 8862, Information to Claim Certain Refundable Credits After Disallowance (Earned Income Credit, Child Tax Credit/Additional Child Tax Credit, and American Opportunity Tax Credit), with your tax return.
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.
- Contact us if you have questions.
Answers to common questions
What do I need to do to claim credits in the future?
The next time you claim the credits, you must complete and attach a Form 8862, to your return.
Tips for Next Year
Before claiming the credits on your tax return, you must first make sure you’re eligible for them.
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
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.