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CP79B notice: what it means and what to do
Got an IRS CP79B 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 CP79B notice freeWhat the IRS says this notice is about
You can’t claim certain credits on future tax returns for ten years (10-year ban). After 10 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 10-year ban apply to? (Updated January 28, 2025)
The 10-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 fraud. The credits may include Earned Income Tax Credit, American Opportunity Tax Credit, Child Tax Credit, Additional Child Tax Credit or Credit for Other Dependents.
What do I need to do to claim the credits in the future?
If, after 10 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 10-year ban? (Updated January 28, 2025)
You may request a reconsideration of the audit. In your request, send us proof you are entitled to the credits for the audited year, or proof your claim for the credits wasn’t due to fraud.
How do I get a Form 8862?
Visit Forms and publications or call 800-TAX-FORM (800-829-3676) for forms, instructions, and publications.
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