Letter or Audit for EITC | Internal Revenue Service
If you received a letter from the IRS about the Earned Income Tax Credit (EITC), also called EIC, the Child Tax Credit/Additional Child Tax Credit (CTC/ACTC), or the American Opportunity Tax Credit (AOTC), it is important not to ignore the letter. Follow the directions provided in the letter as it contains important information. This page will explain your notice and provide tips on what you need to do now.
My Letter Says I May Qualify for EITC; What Should I Do?
If you received a letter (notice) stating that you may be eligible for the EITC but didn't claim it on your tax return, follow the steps shown in your notice to determine if you qualify for the EITC. You can find your notice number in the top right corner of the letter.
To find out more about what you need to do and what the IRS will do, you can use one of the following links:
If you need further assistance, you can use the EITC Assistant for the tax year shown on your notice. The EITC Assistant helps you determine if you qualify for the EITC with or without a qualifying child. Alternatively, you can review the "Do I Qualify for EITC?" page for more information.
My Letter Says I Need to Send Information to Verify My Credit; What Should I Do?
If you received a letter stating that the IRS is auditing your tax return and needs information from you to verify the EITC, ACTC, or AOTC you claimed, it is important not to ignore the notice. The IRS may be holding your refund until the audit is complete.
To find out more about what you need to do and what the IRS will do, you can use one of the following links:
To help resolve your audit, you can:
- Read the relevant Tax Topic that explains the next steps.
- Review the sample templates provided to see if they can help you prove where your child lived during the tax year. You can take the sample templates and provide them to your child's school, healthcare provider, or childcare provider. They should paste the template into their letterhead, fill in the required information, sign it, and give it to you to send to the IRS. See Form 886-H-EIC for more information on when to use these templates.
- Use the Form 886-H-EIC Toolkit to help you identify the documents you need to provide to prove your eligibility for the EITC with a qualifying child.
- Contact a Low Income Taxpayer Clinic (LITC) for assistance. LITCs provide free or low-cost services to taxpayers.
My Notice Says We Changed Your Tax Return that Affected Your EITC, CTC/ACTC, or AOTC Claim; What Should I Do?
If you received a notice stating that the IRS changed your tax return because they believe there was an error that affected your EITC, CTC/ACTC, or AOTC claim, it is important to take action. The error could be related to a missing or incorrect Social Security number, age of the child, missing schedule or form, calculation error, or incorrect information from a tax table, worksheet, schedule, or form.
If you are or were required to file Form 8862 or Form 8862-SP, or if your EITC, CTC/ACTC, or AOTC was previously disallowed and you now want to claim the credit(s), refer to the specific instructions provided in the notice.
For more information on what to do if your claim is audited or denied, how to claim the credit if it was previously denied, and other information on notices, letters, and audits, you can refer to the following resources:
- IRS Audit page
- Taxpayer Advocate page on notices
- Publication 3498-A, The Examination Process (Examinations by Mail)
- Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund
Please note that the specific links and notice numbers mentioned in this document are placeholders and should be replaced with the actual links and notice numbers provided in the original content.