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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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Rules Governing Practice before IRS

Understanding Your CP79A Notice

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.

Printable samples of this notice (PDF)

How to get help