- What it means
- The IRS is examining a credit you claimed, usually the earned income credit, and needs proof before it allows it.
- Respond within
- 30 days from the date on the notice
- What to send
- The documents listed in the notice proving relationship, residency, and, if asked, income.
- Write it
- Document cover letter
- When to get help
- If the credit is large or a prior year credit was disallowed, get help preparing the response.
What the letter says
A mail examination of a refundable credit. The refund tied to the credit is held. The notice lists what proves eligibility.
Proof that works
For a qualifying child: school, medical, or daycare records showing the child at your address for more than half the year; a birth certificate for relationship. For income: W-2s, 1099s, or business records. Your own statement is not proof.
What to send
Copies of the documents, organized by item, with the stub and a cover letter. By the date on the notice.
What comes next
The credit is allowed and the refund released, or a report proposing to disallow it with appeal rights. A disallowed EITC can carry a two-year ban.
What to gather
- The notice with its list
- Birth certificates for each child
- School, medical, or daycare records showing residency
- Income documents if requested
- A cover letter listing enclosures
Write back
The Document cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.