What this notice is about
You are banned from claiming the Earned Income Tax Credit (EIC) due to your intentional disregard of the rules or a fraudulent claim in a prior tax year. 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 Credit PDF
- Publication 970, Tax Benefits for Education PDF
- Publication 3498-A, The Examination Process (Audits by Mail) PDF
- Publication 3598, The Audit Reconsideration Process PDF
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.
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.