- What it means
- A refundable credit was disallowed and you must attach Form 8862 to claim it in a future year.
- Respond within
- The date on the notice
- What to send
- Nothing now. Form 8862 with your next return that claims the credit.
- Write it
- Document cover letter
- When to get help
- If the disallowance was wrong and the window to appeal is still open, get help; once it closes, the 8862 route is the only one.
What the letter says
The IRS disallowed the earned income credit, child tax credit, or American opportunity credit after an examination, and future claims require Form 8862 to show you qualify. A CP79A adds a two-year ban; a CP79B, ten years.
What to do
Keep the notice. When you next qualify, attach Form 8862. If you believe the disallowance was wrong, the examination report you received earlier had the appeal deadline.
What to gather
- The notice
- The examination report that disallowed the credit
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.