You can't claim certain credits on future tax returns for two years (2-year ban). After two years, to claim the credits you must show you are eligible to receive them.
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
Which credits does the 2-year ban apply to?
The 2-year ban applies to certain credits we denied in an audit of your tax return and determined your claim for the credits was due to reckless or intentional disregard of rules and regulations (but not due to fraud). The credits may include Earned Income Tax Credit, American Opportunity Tax Credit, Child Tax Credit, Additional Child Tax Credit or Credit for Other Dependents.
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 Certain Credits After Disallowance, to your return.
What do I need to do if I disagree with the 2-year ban?
You may request a reconsideration of the audit. In your request, send us proof you are entitled to the credits for the audited year, or proof your claim for the credits wasn’t due to reckless or intentional disregard of rules and regulations.
How do I get a Form 8862?
Visit Forms and Publications or call 800-TAX-FORM (1-800-829-3676) for forms, instructions, and publications.
Tips for next year
You cannot claim the credits again 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.