Home › IRS notices › CP79 notice
CP79 notice: what it means and what to do
Got an IRS CP79 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP79 notice freeWhat the IRS says this notice is about
Before you can claim certain credits on a future tax return, you must show you’re eligible to receive the credits for the audited year.
What you need to do
You don't need to take any action at this time.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
Send the documents the IRS asks for
Make copies, number the pages, and send them so they arrive by the date on your letter. If you need more time, call before the date and ask for it.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- Review this notice with your tax preparer.
- Review the rules for claiming the credits.
Common questions
What do I need to do to claim credits in the future?
You must complete and attach Form 8862, Information to Claim Certain Credits After Disallowance, PDF to your return.
Which credits does the notice apply to? (updated Jan. 28, 2025)
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 if I disagree with the audit? (updated Jan. 28, 2025)
You may request a reconsideration of the audit and send us documentation showing you are entitled to the credits for the audited year.
How do I get a Form 8862?
Visit Forms and publications for Form 8862 PDF or call 800-TAX-FORM (800-829-3676) for forms, instructions, and publications.
Get my response letter for CP79 notice