What this notice is about We’re banned from claiming the Earned Income Tax Credit (EIC) in a prior tax year due to your intentional disregard of the rules or a fraudulent claim. Since your ban is still in effect, we disallowed the EIC for your current tax year. What you need to do You don’t need to do anything for the tax year under audit. You may want to Review this notice with your tax preparer. Review the rules for claiming EIC. Call us for assistance at the toll-free telephone number listed in the top right corner of your notice. Frequently asked questions What do I need to send? If you believe we incorrectly applied the ban, you must provide documentation to show that you didn't intentionally disregard the EIC rules for the year we imposed the ban. Can I file my tax return while being audited? Yes, you should continue to file all required tax returns before the due date to avoid additional penalties and interest. Helpful information Publication 596, Earned Income CreditPDF Publication 970, Tax Benefits for EducationPDF Publication 972, Child Tax CreditPDF Publication 3498-A, The Examination Process (Audits by Mail)PDF Publication 3598, The Audit Reconsideration ProcessPDF Tips for next year If you are banned from claiming the EIC, you won’t be allowed to claim the credit until the year stated on your notice. Reference Tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions 도움이 필요합니까? 귀하를 대신하여 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다.(영어). 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 정보를 찾을 수 없다면, 통지서 및 서신의 상단에 있는 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면, 전화 상담을 이용하십시오. 본인 스스로 과태료 문제를 해결할 수 없다면 IRS내 독립기관인 납세자 보호 서비스에 연락하십시오.