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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

Popular For Tax Pros

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

Understanding Your CP79 Notice

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 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.

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


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.