Understanding Your CP79A Notice
We denied all or part of the Earned Income Credit (EIC) you claimed on your individual income tax return. We determined you recklessly or intentionally disregarded the EIC rules and regulations. For this reason, the law does not allow you to claim the EIC for the next 2 years.
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 make a fraudulent EIC claim for the year.
You may want to...
- Review this notice with your tax preparer.
- Review the rules for claiming EIC.
- Contact us if you have questions.
Answers to Common Questions
What do I need to do to claim EIC in the future?
If, after 2 years, you want to claim the EIC with a qualifying child or children, you must complete and attach a Form 8862, Information to Claim Earned Income Credit After Disallowance, to your return.
How do I get a Form 8862?
Visit Forms & Pubs or call 1-800-TAX-FORM (1-800-829-3676) for forms, instructions, and publications.
Tips for Next Year
If we banned you from claiming the EIC, you cannot claim the credit until the year listed on your notice.