Understanding Your CP79B Notice


What this notice is about

You can’t claim certain credits on future tax returns for ten years (10-year ban).  After 10 years, to claim the credits you must show you are eligible to receive them by filing Form 8862, Information to Claim Certain Credits After Disallowance, with your return

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

Which credits does the 10-year ban apply to?
The 10-year ban applies to certain credits we denied in an audit of your tax return and determined your claim for the credits was due to fraud.  The credits may include Earned Income Tax Credit, American Opportunity Tax Credit, Child Tax Credit, Additional Child Tax Credit, Refundable Child Tax Credit or Credit for Other Dependents.

What do I need to do to claim the credits in the future?
If, after 10 years, you want to claim the credits, you must complete and attach a Form 8862, Information to Claim Certain Credits After Disallowance PDF, to your return.

What do I need to do if I disagree with the 10-year ban?
You may request a reconsideration of the audit.  In your request, send us information that shows you are entitled to the credits for the audited year, or Information that shows your claim for the credits wasn’t due to fraud. 

How do I get a Form 8862?
Visit Forms and Publications or call 800-TAX-FORM (800-829-3676) for forms, instructions, and publications.

Tips for next year

You cannot claim the credits until the year shown on your notice.