What Is IRS Notice CP75?

A CP75 notice means the IRS has selected your Earned Income Tax Credit (EITC) claim for examination — what the IRS calls an "audit by correspondence." The IRS wants documentation before it will approve the credit and issue your refund. Until you respond with acceptable proof, your refund (or at least the portion attributable to the EITC) will be held.

The Earned Income Tax Credit is a refundable credit worth up to several thousand dollars for working taxpayers with low to moderate incomes, and it's the most frequently audited credit by the IRS — the agency estimates significant improper payment rates, which is why it scrutinizes EITC claims heavily. To claim the EITC for a child, that child must meet relationship, age, residency, and joint return tests.

The CP75 will specify exactly which documents the IRS needs to verify your claim. Common requests include: documents showing the child lived with you for more than half the year (school records, medical records, daycare records, or letters from official agencies showing the child's address), proof of the relationship between you and the child (birth certificates, adoption papers), and proof of your earned income (W-2s, 1099s, business records if self-employed). You'll typically have 30 days to respond, though you can request an extension.

Submit only the documents requested — don't send your entire tax file. Keep copies of everything you send. If you respond with adequate documentation, the IRS will approve the credit and issue your refund (or the previously withheld portion). If the IRS determines you don't qualify after reviewing your documents, they'll send a CP79 disallowing the credit. That notice will explain your appeal rights. If you believe you do qualify for the EITC but are having trouble gathering documentation, a Volunteer Income Tax Assistance (VITA) site or a tax professional can help you navigate the process.