What this notice is about Before you can claim certain credits on a future tax return you must show you are eligible to receive the credits for the audited year. 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. Frequently asked questions What do I need to do to claim credits in the future? You must complete and attach Form 8862, Information to Claim Certain Credits After Disallowance, PDF to your return. Which credits does the notice apply to? Earned Income Tax Credit, American Opportunity Tax Credit, Child Tax Credit, Additional Child Tax Credit or Credit for Other Dependents. What if I disagree with the audit? You may request a reconsideration of the audit and send us documentation proving you are entitled to the credits for the audited year. How do I get a Form 8862 PDF? Visit Forms and Publications or call 800-TAX-FORM (800-829-3676) for forms, instructions, and publications. Tips for next year Before you claim the credits on your tax return, make sure you're eligible. Note: You still may be able to claim the Earned Income Credit (EIC) without qualifying children and without attaching a Form 8862 PDF. To claim EIC for yourself, a Form 8862 is not required. Refer to Publication 596, Earned Income Credit (EIC) PDF, for more information about qualifications for EIC. Reference Tools 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 Publication 3598, The Audit Reconsideration Process PDF Full list of tax forms and instructions Need Help? 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, call the IRS number at the top of your notice or letter.
