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Topic 654 - Understanding Your CP75 Notice Request for Supporting Documentation

You received this CP75 notice, because the IRS is auditing your return. We are keeping your refund until your audit is done. You must send in the information we need before we can send your refund.

Please don’t ignore this notice. It’s very important that we hear from you by the date shown on your notice. If you need more time to get all the information we asked you for, please call the number on your notice to let us know. Also, it is important that we can contact you during the audit. If you move or change your phone number, please let us know by calling the toll-free number on the notice or faxing the response part of your notice showing the update to 855-235-6788.

Your notice tells you what items on your tax return the IRS is auditing. The other included forms tell you what you need to send to get your refund or provide other helpful information. We packed your notice with information and materials but we’ll walk you through each step of what to do. It is helpful to have a copy of your tax return when you are going through your notice.

Before we begin, here are some important tips:

  • At the top of your notice on the right side, we list the tax year your notice is about. When we use the term tax year, we mean that year.
  • Any documents you send in need to cover the year we are auditing.
  • Don’t send original documents. Send us copies.

Earned Income Tax Credit

The first item listed is the earned income tax credit. Your package includes a Form 886-H-EIC (PDF) that lists all the different documents you can send to prove you can claim the EIC with your qualifying child or children. You can send any combination of these documents to get the information we need. Look at the Form 1040A or 1040, Schedule EIC (PDF) you filed with your tax return and complete the following steps for each child listed:

  • First, you must prove you lived with your child in the U.S. for more than half the tax year:
    • If your child lived with you at the address shown on your notice, you need to send a document showing your child lived at that same address during the tax year. For example: you could send copies of school records for your child that have your name and show the child’s address. The dates on the document must be for more than six months of the tax year.
    • If you moved and you and your child lived at another address, you need to send documents showing the same address for both of you during the tax year.
    • If your child did not go to school, you can send in copies of medical records or a statement from the daycare provider.
    • If you can’t prove your child lived with you for more than half the year, you don’t qualify for the EIC
  • Second, you must prove how you are related to the child. The child must be related to you in one of the ways listed on the Form 886-H-EIC. The form gives examples of what to send to prove how you are related.
  • Third, if your child is age 19 years old or over, you must show either:
    • Your child was under age 24 and a full-time student for at least five months of the tax year (you can do this by sending copies of official school records), or
    • Your child is permanently and totally disabled by sending a copy of one of the official documents shown on Form 886-H-EIC.

You can only claim the earned income tax credit if your child lived with you for more than half the year in the United States, your child is related to you in one of the ways listed on the Form 886-H-EIC, and your child was an eligible age. Your child must meet all three of these to qualify you for the credit. If you can’t show all three, you may still be eligible for the credit without a qualifying child.

Dependents

The next item is dependents. Your dependents are listed in the middle of the first page of your tax return. The Form 886-H-DEP (PDF) section for your qualifying child lists all the documents or combination of documents you can use to prove you can claim each child listed as your dependent. To claim a child or other relative as a dependent, the person must have lived with you for more than half the tax year (the residency test), be related to you (the relationship test), be a certain age (the age test), and not have provided half of his or her own support (the support test).

  • If each child listed on your Schedule EIC is the same one you claimed as a dependent, you can use the same documents you use for EIC to prove the child met the tests for a dependent. You don’t have to send in copies of the same documents or look for different ones. But, you must look at the Form 886-H-DEP to see if the child meets the support test for you.
  • Support Test
    • To meet the support test, the child can’t pay more than half of his or her own support.
    • We do not consider money received from your state, local, or other social service agencies or societies as support provided by either you or the child.
    • You do not need to send proof of support at this time.
    • If you received this CP75 notice, you claimed your dependent as a qualifying child, so the qualifying relative part of the Form 886-H-DEP doesn’t apply to you.

Filing Status

The next item listed is filing status. Look at the first page of your tax return (below your name and address) for your filing status.

If you filed as head of household, you need to look at the Form 886-H-HOH (PDF) that lists all the different documents or combination of documents you can send to claim this filing status.

To file as head of household, you must pass three tests: the marriage test, the qualifying person test, and the cost of keeping up a home test.

  • First, you must meet the marriage test:
    • If you were never married or you are a widow or widower, do not submit anything for the marriage test. Only submit documents for the qualifying person and cost of keeping up home tests.
    • You can’t be married and living with your spouse and claim the head of household filing status.
    • If you are still married and lived with your spouse at any time during the last six months of the year, you cannot file as head of household. You must file either as married filing jointly or married filing separately.
    • If you were divorced or legally separated by December 31 of the tax year on your notice, you need to send your divorce decree or separation papers.
    • If you are still married but lived apart for the last six months of the tax year shown on your notice, you need to send us documents, such as a lease agreement, showing you and your spouse lived at different addresses.
  • Next is the qualifying person test: The documents you send for EIC and dependents show you met this test, so you don’t need to send us any more documents for this test.
  • Third is the cost of keeping up a home test:
    • If you didn’t meet both the marriage and the qualifying person tests, you can’t file as head of household.
    • If you met both the marriage and the qualifying person test, you must send documents showing you paid more than half the cost of keeping up the home the qualifying person and you lived in for the tax year. You need to send us documents showing you paid more than half the household bills, such as rent, utility, grocery, repairs, and maintenance bills.
    • If you checked any other filing status box other than head of household, you do not have to send anything in to prove your filing status.

American Opportunity Credit

The next section is the American opportunity credit. If you claimed this credit, you should have a Form 8863 (PDF), Education Credits, with your tax return. Also, look for one or two entries on the second page of your tax return for the lines listing Education credits or the American opportunity credit. If your tax return shows you did not claim the credit, you do not need to send documents to prove this credit.

If you claimed this credit, the student claimed on your Form 8863 should have received a Form 1098-T (PDF), Tuition Statement. If the student didn’t get the Form 1098-T, he or she should contact the school to get a copy.

If you received payments for education expenses from your employer, veterans educational assistance or other benefits, you can’t claim these same expenses for this tax credit. You have to subtract the expenses paid by these payments and benefits from your total tuition and other eligible expenses.

  • If you claimed an education credit, we need proof that each student listed on the Form 8863 is eligible. The Form 1098-T has the amount of qualified education expenses paid or billed in boxes 1 or 2. We need a copy of that form.
  • If you can’t get the Form 1098-T or substitute form from your student’s school, you can send the transcript from the school showing when the student attended during the tax year and the receipts or checking account statements showing payments for the tuition and fees.
  • If you had more expenses than the amounts listed in boxes 1 or 2, we need cancelled checks or receipts for fees, books, and supplies needed for the course or courses.

If You Have Additional Items Listed

Your notice may have more items listed such as the Premium Tax Credit or Schedule C. First, let's cover other important items we sent you.

If We Don’t Hear From You

Make sure you mail or fax all the necessary documents by the date in this section. If you need more time to get all the documents ready, call us at the number listed on the top right of the page.

But, if you review your return and your notice and realize you didn’t qualify for any of the items shown on your notice, don’t send anything. We will get back to you with an examination report after the deadline shown on your notice.

Response Form

The last part of the notice is the response form. If you have documents proving you can claim one or more of the items listed, you need to complete the response form and either:

  • Fax it to us with copies of the records, documents, and statements toll-free to the fax number on your notice, 855-235-6788, or
  • Return it to us with copies of the records, documents, and statements in the return envelope in your packet or to the address shown on the notice.

After We Receive Your Information

It takes at least 30 days to review the documents you send us. You don’t need to do anything until you hear from us. If you sent us copies of the right documents to prove you are eligible for items you claimed on your tax return, we send a notice to let you know your audit is closed. After it is closed, you should get your refund in four to six weeks. If the documents don’t give us the information we need or only prove some of the items, we send you an audit report. The report explains our proposed changes and shows the amount of tax you owe or the corrected amount of any refund you may get.

Your Rights During an Audit

Your packet includes Publication 3498-A (PDF), The Examination Process (Examinations by Mail). This publication covers what happens during an audit by notice, your rights during the audit, and it explains your rights to appeal the results of the audit. It also lists more resources to help you.

Your packet also includes Publication 4134 (PDF), Low Income Taxpayer Clinic List. Low-income taxpayer clinics (LITCs) are not part of the IRS but are there to help you with an audit, an appeal, or collection issue for free or for a small fee.

Where to Get More Help

We also list on the notice important numbers and websites you can use if you need more help. You can find this under the additional information heading. Also, you can:

  • Get a Transcript to review your tax account transactions or line-by-line return information for a specific tax year, or refer to transcript types for more information including wage and income transcripts.
  • Visit the Earned Income Tax Credit (EITC) page for more information about the credit and links to other topics discussed.
  • If you aren’t sure you qualified for EIC, or will qualify this year, or to find your filing status, use the IRS’s EITC Assistant.

Additional Items on Your Notice

Form 1040, Schedule C (PDF), the Premium Tax Credit, and other forms that may be with your notice.

Schedule C

If your notice lists Schedule C income, look at Form 11652 (PDF), Questionnaire and Supporting Documentation, Form 1040 Schedule C (Profit or Loss from Business). It lists the documents you need to send to prove your income and expenses. Please review each line of this form and make sure you answer every question. Return the Form 11652 with the requested supporting documents, for example, copies of your business records, Form 1099-MISC (PDF), and your business license.

We don’t require that you keep records in any special manner in most cases, but you need to keep all documents you use to complete your tax return. This includes records supporting the income, expenses, deductions or credits you claim, meaning you must keep all invoices, receipts, mileage logs, and checking account statements showing amounts paid and any other proofs of payment. You need to keep well-organized records to answer any questions when your return is selected for audit. And, you need to keep the records supporting items on your tax returns for at least three years after filing your return.

You need to send copies of your records that show you earned the income claimed on your Schedule C. You must send enough copies of your records and documents to prove you ran your business during the tax year under audit such as, documents that show your gross receipts and expenses. You must report all your income and all your expenses. You can’t choose not to take any expenses or to claim only some of the expenses.

  • Gross receipts are the income from your business and include cash register tapes, bank deposit slips, receipt books, invoices, credit card charge slips, and Forms 1099-MISC
  • Expenses are the costs paid to carry on your business and include canceled checks or checking account statements clearly showing the expenses paid, cash register tapes, account statements, credit card sales slips, and invoices.

After you complete your response, please look at the Form 11652 to make sure you included all the necessary information.

If you need additional information about recordkeeping, see Publication 583, Starting a Business and Keeping Records.

Premium Tax Credit

If your notice lists the premium tax credit (PTC), look at the Form 14950 (PDF), Premium Tax Credit Verification. This form lists what document or documents you need to submit to prove you qualify for this credit.

You must have health insurance through a Health Insurance Marketplace to claim this credit. If you did not get your health insurance through a Marketplace, you are not eligible for the PTC and you don’t need to send any information about this credit.

If you bought your insurance through a Marketplace, you need to send copies of documents to support any entries you have on Part 4, Allocation of Credit, or part 5, Alternative Calculation for Marriage, on your Form 8962 (PDF), Premium Tax Credit (PTC). We need a document showing who your plan covers. This list is on your insurance enrollment form or on a statement from your insurance provider. If you paid insurance premiums, submit the proof of payment. This can be paid receipts, credit card statements, bank statements showing who was paid, or copies of both sides of your cancelled checks.

You also need to submit a copy of the Form 1095-A (PDF), Health Insurance Marketplace Statement, you received from the Marketplace through which you bought your insurance. If you did not receive this form or you didn’t keep it, contact the Marketplace to get a copy.

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Page Last Reviewed or Updated: October 10, 2016