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 需要協助嗎？ 您可以授權某人（英文）代表您向國稅局聯絡。 請查看您是否符合從低收入納稅人協助中心（英文）獲得協助的資格。 如果您無法在線上找到您需要的資訊，請撥打您的通知或信件上方的國稅局號碼。如果您未收到信件或通知，請使用電話協助。 如果您無法自行解決罰款，請聯絡 IRS 內部的獨立組織——納稅人權益維護服務處。
