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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
Apply for an ITIN
Rules Governing Practice before IRS

Understanding Your CP79 Notice

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.

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


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.