What this notice is about
You can’t claim certain credits on future tax returns for ten years (10-year ban). After 10 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 10-year ban apply to?
The 10-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 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 the credits in the future?
If, after 10 years, you want to claim the credits, you must complete and attach a Form 8862, Information to Claim Certain Credits After Disallowance (PDF), to your return.
What do I need to do if I disagree with the 10-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 fraud.
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
You cannot claim the credits 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
- You can authorize someone to contact the IRS on your behalf.
- See if you qualify for help from a Low Income Taxpayer Clinic.
If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.