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CP79A notice: what it means and what to do
Got an IRS CP79A 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 CP79A notice freeWhat the IRS says this notice is about
You can't claim certain credits on future tax returns for two years (2-year ban). After two 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.
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
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
Which credits does the 2-year ban apply to?
The 2-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 reckless or intentional disregard of rules and regulations (but not 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 credits in the future?
If, after 2 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 2-year ban? (Updated January 28, 2025)
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 reckless or intentional disregard for rules and regulations.
How do I get a Form 8862? (Updated January 28, 2025)
Visit Forms and publications or call 800-TAX-FORM ( 800-829-3676 ) for forms, instructions, and publications.
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