The IRS CP75 Notice is a formal letter from the Internal Revenue Service to notify taxpayers that their tax return is under review. This notice is most often sent when a taxpayer claims the Earned Income Credit and the IRS requires additional documentation before releasing the refund. Many moderate-income workers rely on this credit each year, but an audit may delay or reduce the credit amount if requirements are not clearly met.
Receiving this type of notice can feel overwhelming, especially if you're unfamiliar with the audit process. However, understanding the purpose of the CP75 Notice, why your return was selected, and what actions you need to take will help protect your tax refund and ensure you remain eligible for the federal EITC. Responding within the deadline and providing accurate records are essential steps to resolving the issue quickly and avoiding further tax complications.
This article will walk you through what the CP75 Notice means, how it affects your ability to claim the EITC, and what steps you can take to respond appropriately. Whether you filed as head of household, married filing jointly, or claimed a qualifying child, this guide will help you determine what’s required and file with confidence.
The IRS CP75 Notice is a letter sent to taxpayers when the Internal Revenue Service decides to examine specific parts of a federal tax return. It is most commonly triggered when a person claims the earned income credit, and the IRS needs supporting documentation before releasing the tax refund. This correspondence audit is handled by mail and does not require in-person meetings. Instead, the taxpayer must submit proof that they meet the eligibility requirements for the credits under review.
The notice outlines which credits are being questioned—usually the earned income credit, the Additional Child Tax Credit, or the Recovery Rebate Credit. Depending on what was claimed on the tax return, the premium tax credit may also be included. If your return consists of a qualifying child, the IRS may request documents showing residency, relationship, and age. In some cases, especially when foster children or self-employment income are involved, the IRS requests further details to confirm the information.
This notice is part of the IRS’s effort to ensure that only eligible taxpayers receive these valuable benefits. Although obtaining a CP75 Notice can seem intimidating, it does not mean the taxpayer did anything wrong. The IRS uses it to verify information that is not immediately clear based on the tax return alone. After reviewing your documentation, the IRS determines whether you are entitled to the refund and the credits claimed, including the federal EITC.
The IRS does not randomly choose every taxpayer for an audit. When you receive a CP75 Notice, something in your tax return usually triggers a closer look. This may be related to the complexity of the earned income credit or inconsistencies in the IRS’s automated systems. Many taxpayers assume they made a mistake, but that is not always true. Even an entirely accurate return may be flagged if specific criteria are met.
Receiving a CP75 Notice means the IRS wants to determine if you qualify for the EITC. By responding with accurate documents, you give them what they need to verify your claim and process your refund.
When the IRS sends you a CP75 Notice, it comes with a strict 30-day deadline. You must send all required documentation by the date listed or risk losing the requested credits. The IRS uses this time limit to manage audit timelines and ensure it can act promptly on potentially incorrect or unsupported claims. Suppose your documents are not received in time. In that case, the Internal Revenue Service will move forward without them, which could directly impact your refund and future eligibility for the earned income credit.
Meeting the 30-day deadline helps prevent refund delays and ensures that you remain eligible for current and future credits. Timely action also reduces the risk of owing unexpected taxes or interest.
When you receive a CP75 Notice, the IRS expects you to provide documentation that proves you meet all eligibility requirements for the earned income credit. This includes verifying your child’s residency, your relationship to the child, their age, and possession of a valid Social Security number. The IRS uses these records to determine whether the EITC claimed on your tax return is accurate. Failing to include the proper documents could result in the loss of your refund or a denial of the credit altogether.
The IRS requires clear evidence of shared residency to verify that your qualifying child lived with you for more than half the year. Documents must include the names of both the taxpayer and the child, the shared address, and the dates of residence. Acceptable records may consist of school enrollment forms, medical records, or statements from childcare providers. These records must cover the required portion of the tax year. You may refer to the IRS Form 886-H-EIC Toolkit for acceptable documentation templates.
The child listed on your return must be legally related to you. Accepted relationships include biological child, stepchild, adopted child, foster child, sibling, half-sibling, or a descendant such as a grandchild or niece. Submit legal documents like birth certificates, court adoption papers, or official foster placement records to establish this relationship. These documents must clearly show the legal connection between you and the child as claimed on your federal tax return.
Children must meet the age requirement to qualify for the EITC. If the child is under 19 at the end of the tax year, no additional documentation may be necessary unless requested. For full-time students under age 24, the IRS typically requires enrollment records or transcripts proving attendance for at least five months. If the child is permanently disabled, submit a physician’s certification or Social Security Administration disability determination letter to confirm eligibility.
Each qualifying child must have a valid Social Security number issued before the filing deadline, including any extensions. Copies of Social Security cards or official documentation from the Social Security Administration must be submitted with your response. Without this, the IRS will disallow your earned income credit. Ensuring accuracy and legibility in all documents helps avoid delays and supports a complete EIC claim. Submitting organized, complete documentation ensures the IRS can verify your eligibility without unnecessary delays. Accurate proof for each child is essential to claim the EITC and receive your full refund.
While the earned income credit is usually the primary reason for receiving a CP75 Notice, the IRS may also review other components of your federal tax return. If you claimed multiple credits or deductions, or your filing status raises eligibility questions, these areas can also be subject to verification. A CP75A Notice, for example, often includes requests related to head of household status, dependents, or education credits. Responding accurately to all parts of the notice helps avoid the disallowance of the EITC and other tax benefits you may be entitled to.
The most common areas the IRS examines in addition to the EITC, include:
Providing proper documentation for each area ensures a more complete audit response. The IRS uses this process to confirm that the taxpayer is eligible for all credits claimed, not just the earned income credit.
Responding to a CP75 Notice quickly and securely is one of the most critical steps in resolving an audit. The IRS gives taxpayers clear instructions on submitting the requested documentation, and using the correct method ensures your materials are received and processed without delays. You can choose from several official submission methods, but each requires accuracy, completeness, and attention to deadlines. Whichever option you choose, it is essential to include all relevant pages, properly labeled and legible.
Responding securely and completely will help the IRS determine whether your return and credits are accurate. By choosing the right submission method and meeting deadlines, you can help avoid processing delays and protect your refund.
The IRS will begin its review process once you submit your documentation in response to the CP75 Notice. This review is not instant, and taxpayers are often surprised by the time it takes. Typically, the IRS requires at least 30 days to review submitted documents, though complex cases or incomplete responses may take longer. During this time, the IRS compares the provided information to the details reported on your federal tax return and determines whether you qualify for the earned income credit and other related tax benefits.
The possible outcomes after your documentation is reviewed include the following:
Keeping copies of everything you send, monitoring your mail, and avoiding duplicate submissions unless requested can help keep the process smooth. The IRS aims to determine if your return accurately reflects your eligibility. Timely and complete documentation increases your chances of receiving your refund without further complications.
If the IRS denies your earned income credit after reviewing your documentation, you can appeal the decision. The first step is to request an administrative review through the IRS Independent Office of Appeals. This office functions separately from IRS audit departments and exists to resolve disputes between the agency and taxpayers. To begin the process, you must submit a written protest within the time frame of the IRS examination report, usually 30 days from the notice date. Your protest should explain why you believe the IRS’s findings were incorrect and include any additional documentation you may have overlooked in your original submission.
Taxpayers often work with a tax professional during this phase to ensure their response meets IRS standards. Appealing within the administrative process may prevent further delays and give you a final resolution without going to court. The IRS Taxpayer Bill of Rights guarantees your right to appeal most IRS decisions and to receive clear explanations of outcomes.
If you disagree with the outcome of your administrative appeal or miss the protest deadline, you can file a petition with the U.S. Tax Court. This option is available within 90 days of receiving the statutory notice of deficiency. The court will review your case independently and allow you to present your evidence in a legal setting. While representation is not required, having a qualified tax professional or attorney can help clarify your position.
Court proceedings may take longer and involve additional steps. Still, they give you another opportunity to prove your eligibility for the earned income credit and request the refund you are owed. Whether your dispute involves a qualifying child, filing status, or other credit amount issues, you have the legal right to challenge the IRS’s decision.
Avoiding future audits starts with preparing accurate and well-documented tax returns. Many taxpayers who qualify for the earned income credit are unaware that simple errors, missing records, or relying on untrained tax preparers can lead to delays or denials. Keeping track of your documents throughout the year, rather than rushing during filing season, greatly reduces the risk of receiving another CP75 Notice from the IRS.
Proactively preparing your taxes helps ensure you qualify for the EITC without raising red flags. It also helps protect your money by reducing delays or disallowed credits. A complete and consistent filing record is your best defense against future audits.
The federal earned income credit is designed to provide financial relief to low and moderate-income workers who meet certain filing criteria. To claim this credit, you must have earned income from employment or self-employment and meet specific rules related to income limits, filing status, and the presence of a qualifying child. The IRS verifies this information carefully, which is why documentation plays a central role in the review process. In cases of errors or incomplete data, the IRS may request more details to determine whether you qualify.
Claiming the EITC at the federal level means meeting all eligibility requirements during the tax year. This includes ensuring your child lived with you for more than half the year, their Social Security number is valid, and their relationship to you is within the allowed categories, such as biological child, adopted child, or foster child. Depending on your situation, you must also file a complete federal tax return and use the correct filing status, such as head of household or married filing jointly. Incorrect filing status or overstated income may result in disqualification, delayed refunds, or a tax bill.
In addition to the federal EITC, many states offer their version of the credit to eligible residents. These state EITCc programs often mirror the federal rules but can vary in income thresholds, refund amounts, and required forms. Not all taxpayers know these additional benefits; missing them can mean leaving money on the table. To claim a state EITC, you typically must file a separate state return and meet the residency and income guidelines specific to your state.
State credits can provide additional financial support, especially for families with more children or those living in high-cost areas. A qualified tax professional can help you determine whether your state offers an earned income credit and assist you in submitting the proper forms. Ensuring you accurately complete your federal and state filings when claiming EITC at both levels is essential. Doing so protects your eligibility and maximizes the refund amount available to you.
The IRS CP75 Notice is a letter informing you that your federal tax return is under audit. It’s usually triggered when claiming the earned income credit (EITC), and the IRS needs supporting documents to verify eligibility. The audit reviews details such as your qualifying child, filing status, and income. Your tax refund is held during the review. This notice does not mean fraud—it simply means more information is needed for your EIC claim.
No, the IRS will not issue your refund until it completes the review of your documents. The CP75 Notice temporarily delays your tax refund while verifying details like your qualifying child, income, and filing status. If the documentation supports your claim, your refund will be released. If denied, you may receive a tax bill or a reduced refund. Responding completely and on time ensures the IRS can determine eligibility and finalize your credit amount.
The IRS typically reviews CP75 audit responses within 30 days, but processing may take longer depending on case complexity. If your documentation is incomplete or unclear, additional delays may occur. During this time, the IRS compares your submitted information with your federal tax return to determine whether you qualify for the earned income credit. Keeping your documents organized, readable, and submitted together helps speed up the audit and refund processing timeline.
You do not need to refile your entire tax return unless the IRS instructs you to do so. You may file an amended return if you realize you made a significant error. Responding directly to the CP75 Notice with correct documentation is usually sufficient. If your EITC claim is accurate and supported, no changes are needed. Always keep copies of all forms submitted, including any corrections made to prior years' returns.
You may still qualify for the EITC in future tax years even if it’s denied now. However, you may be required to file IRS Form 8862 to claim the credit again. If your denial was due to intentional disregard or fraud, the IRS may bar you from claiming the EITC for two years. To avoid future issues, keep accurate records and meet all eligibility requirements when claiming EITC in future filings.
If your federal EITC is disallowed, your state EITC will likely be affected. Many states calculate their earned income credit based on your eligibility for the federal credit. If your CP75 audit leads to a denial, your state tax refund may be reduced or delayed. Review your state tax return and respond to any additional notices. A tax professional can help determine the state-level impact on your overall refund.
If you're unsure how to respond, contact a tax professional or a Low Income Taxpayer Clinic. These clinics offer free or low-cost help for taxpayers facing IRS audits. They can explain the CP75 Notice, help gather documentation, and communicate with the IRS on your behalf. Getting professional support ensures your response is accurate, complete, and submitted on time—protecting your eligibility for the EITC and avoiding unnecessary penalties or delays.
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