A CP75 (and its variant CP75A) tells you the IRS is auditing your tax return and needs documents to verify items you claimed, most often the Earned Income Credit. The IRS holds the refund tied to those items while it reviews. The notice looks alarming, but the audit is by mail, it is narrow, and it usually turns on whether you can document a few facts.
What the IRS is checking
According to the IRS, a CP75 means it is auditing your return and needs documentation to verify the Earned Income Credit you claimed. It holds the refund portions tied to the EIC, the Additional Child Tax Credit and the Recovery Rebate Credit, and may hold the Premium Tax Credit portion too. Selection happens for many reasons, such as random sampling, computer screening and comparison with information returns, and it does not mean you did something wrong.
The notice lists the items audited. Each has an enclosed form that says what to send:
| Item | Form that explains the documents | What you generally prove |
|---|---|---|
| Earned Income Credit | Form 886-H-EIC | Child lived with you more than half the year, relationship, age, valid SSN |
| Dependents | Form 886-H-DEP | Residency, relationship, age and support tests |
| Filing status | Form 14824 | Head of household and married filing separately claims need specific proof |
| American Opportunity Credit | Form 886-H-AOC | Form 1098-T, or receipts and cancelled checks |
| Schedule C business | Form 11652 | Gross receipts and business expenses |
| Premium Tax Credit | Form 14950 | Marketplace coverage and Form 1095-A |
| Child and dependent care | Form 14801 | Care expenses and provider details |
How to respond
- Read the notice and the enclosed forms. Send documents only for items on your notice that you qualify for. If you do not qualify for an item, the IRS says not to send anything for it.
- Complete the response form to show which item each document supports.
- Send everything at one time, readable and complete. Documents must cover the tax year being audited. Do not send originals.
- Reply by upload through the Campus Correspondence Exam Document Upload Tool (or the QR code on the notice), by fax to the number on the notice, or by mail in the return envelope.
- If you need more time, call the number on the notice before the date passes.
For the EIC, the IRS reminds you that a stepchild or a fiance's child must meet the relationship test, which requires that you be married to the child's parent during the tax year. Review the qualifying-child rules with your preparer. See earned income credit and child tax credit and dependents.
Timing
The IRS says its review takes at least 30 days after it receives your documents. If it holds your refund and you owe no other taxes or debts it must collect, you should receive the refund about eight weeks after the case is closed. If you do not respond, or the documents do not support the claims, the IRS sends an examination report with proposed changes. That can lead to a Letter 525 and, eventually, a notice of deficiency.
CP79 and Form 8862
A CP79 is a related notice about the future. It tells you that, because of an audit of a prior year, you must show you are eligible to receive certain credits for that year before you claim them again. These credits can include the Earned Income Credit, American Opportunity Credit, Child Tax Credit, Additional Child Tax Credit and Credit for Other Dependents. You attach Form 8862 to your next return claiming them. If you disagree with the audit result, you can request reconsideration with documentation. See improper credit claims and bans.
Common mistakes
- Sending documents for the wrong year.
- Mailing in pieces, so the examiner closes the case before the last piece arrives.
- Ignoring the notice because the refund seems small.
If you did not claim these items and someone used your name and Social Security number, call the number on the notice and read about identity theft and the IRS.
When to involve a CPA
Credit audits turn on small details. A CPA can review the qualifying-child tests, check whether you have the right records, and organize the response. With a signed Form 2848, we can speak with the examiner. See IRS audit representation.
How we can help
We can review the CP75, match your records to each item, and prepare the package. See our IRS representation services or contact us.
Frequently asked questions
Is a CP75 an audit?
Yes. The IRS says it is auditing your return and holding the refund tied to the audited items.
What if I only qualify for one of the items listed?
Send documentation only for the items you qualify for, and complete the response form accordingly.
Do I lose the credits if I cannot respond?
The IRS says the audited items will be disallowed. That can also affect future claims, so talk to a professional before letting the date pass.
Is CP75A different?
The IRS treats them together. Follow the instructions on your notice.
Official sources
- IRS: Understanding your CP75 notice
- IRS: Topic no. 654, Understanding your CP75 or CP75A notice
- IRS: Understanding your CP79 notice
This page is a plain-language summary. The official source controls if there is any difference.
General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.