What this letter is about You may not be entitled to some or all of the Earned Income Tax Credit (EITC) you claimed on your tax return, and you may need to amend your return. What you need to do Review the rules for claiming the EITC. Use the online EITC Assistant tool to determine your eligibility for the credit and to verify if your children meet the criteria for claiming the credit. If you correctly claimed the EITC, you don't need to do anything. If you claimed the EITC in error or claimed more of a credit that what you qualify for, file Form 1040-X, Amended U.S. Individual Income Tax Return, to remove or recalculate the credit. You may want to Learn more about the most common errors when claiming the EITC. Download any needed forms and publications online. Frequently asked questions What will happen if I didn't qualify for the EITC and don't amend my taxes for that year? We may audit your claim and deny all or part of the credit. We may also impose a 2- or 10-year ban for claiming the credit or assess a penalty against you. IRS denied or reduced my EITC in the past, but I now qualify for the credit. What do I need to do to claim it on future tax returns? You may need to file Form 8862, Information to Claim Certain Credits After Disallowance, with your next tax return. Where can I get help with filing my amended return if I can't do it myself? The IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs offer free basic tax return preparation for certain individuals. These programs will open in late January. Visit our online VITA site for more information about these programs. There are also various types of tax return preparers, including certified public accountants, enrolled agents, attorneys, and others who can assist you in filing your return. For more information about these and other return preparers who might be right for you, visit Need someone to prepare your tax return? Helpful information Publication 596, Earned Income Credit (EIC)PDF Reference tools Publication 1, Your Rights as a Taxpayer Notice Topic 651 Notice Topic 653 Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
