We denied one or more of the refundable credits claimed on your tax return during an audit. Because we determined you recklessly or intentionally disregarded the rules and regulations for claiming the credits, you cannot claim the credits for the next two years. You must recertify to claim the credits in the first year after we lift the ban.
What you need to do
You don’t need to take any action at this time. However, if you think we incorrectly applied the ban, you must provide documentation proving you didn't recklessly or intentionally disregard the rules for claiming the credits that year.
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?
If, after 2 years, you want to claim the credits, you must complete and attach a Form 8862, Information to Claim Earned Income Credit After Disallowance (Earned Income Credit, Child Tax Credit/Additional Child Tax Credit, and American Opportunity Tax Credit) (PDF), to your return.
How do I get a Form 8862?
Visit Forms & Pubs or call 800-TAX-FORM (1-800-829-3676) for forms, instructions, and publications.
Tips for Next Year
If we banned you from claiming the credits, you cannot claim them until the year shown on your notice.
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.