What this notice is about
We're auditing your tax return and need documentation to verify the Earned Income Credit (EIC), dependents and filing status you claimed.
What you need to do
- Read the notice and the enclosed forms carefully. They explain the information you must send to us.
- Provide copies of the documentation we request to verify the items we're auditing.
- Complete the Response form by showing which items your supporting documentation addresses and return the form with the documents you are submitting either by:
- Faxing your documents to the fax number in the notice using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies, or
- Mailing your response to the address shown on the Response form.
You may want to
- Review this notice with your tax preparer.
- Review the rules for claiming the EIC and make sure that your child meets the relationship, age, residency, and joint return tests to qualify for the credit. Read more about the qualifying child rules.
- Find out if you can claim the EIC if you don't have a qualifying child. Find the rules for those without a qualifying child here.
- Call us for assistance at the toll-free telephone number listed in the top right corner of your notice.
Frequently asked questions
While we accept most returns as filed, we select some for examination. We examine (or audit) some federal tax returns to determine if income, expenses, and credits are being reported accurately. We select returns for examination using various methods including random sampling, computerized screening, and comparison of information we receive such as Forms W-2 and 1099. Having your return selected for examination doesn't suggest that you made an error or were dishonest.
No. You must be married to the child’s parent during the tax year in question to receive the credit.
Refer to the enclosed forms we sent with your notice. A separate form for each audited item explains what supporting documentation you must send.
We'll disallow the audited items and send you an examination report showing the proposed changes to your tax return.
Contact us at the number listed on the top right corner of your notice. You can also refer to our identity theft page for more information.
Yes, you should continue to file all required tax returns before the due date to avoid additional penalties and interest.
Helpful information
- Publication 17, Your Federal Income Tax
- Publication 596, Earned Income Credit PDF
- Publication 970, Tax Benefits for Education PDF
- Publication 972, Child Tax Credit and Credit for Other Dependents PDF
- Publication 3498-A, The Examination Process (Audits by Mail) PDF
- Publication 3598, The Audit Reconsideration Process PDF
Tips for next year
Avoid errors that can delay your refund or result in us denying your EITC claim. Find out the most common errors in claiming EIC.
是否需要帮助？
- 您可以授权他人（英文）代表您联系国税局。
- 查看一下您是否有资格获得。
- 倘若您在网上未能找到所需信息，请拨打通知或信函顶部的国税局电话号码。倘若您未收到信函或通知，请使用电话协助。
- 如果您不能自行解决罚款问题，请联系纳税人权益服务处，这是国税局内部的一个独立机构。
Here’s what to know about refundable credits audits by mail