CP75: an audit by mail of your Earned Income Credit

What a CP75 means

A CP75 is an audit by mail. The IRS says it's examining your return and needs documents to verify the Earned Income Credit you claimed. While the audit is open, the IRS holds the Earned Income Credit, Additional Child Tax Credit and Recovery Rebate Credit parts of your refund, and a claimed Premium Tax Credit may be held too. [1]source 1

The IRS also says being selected doesn't mean you made a mistake or were dishonest. Returns are picked by random sampling, computer screening and matching against forms like the W-2 and 1099. [1]source 1

We treat it as a paperwork test: the enclosed forms say what proof counts, and the case turns on whether you send it, readable and all at once.

Why people get one

• You claimed the Earned Income Credit, and the return was selected to verify it.
• Something about a qualifying child, such as relationship, age or residency, needs proof.
• Your return matched poorly against information returns the IRS received.

First steps

1. Check your IRS online account (typed in yourself at irs.gov) to see the notice and confirm it's real.
2. Read the notice and every enclosed form. Each audited item has its own form listing the documents it needs. [1]source 1
3. Check the qualifying child rules (relationship, age, residency and joint return tests), or the rules for claiming the credit without a qualifying child. [1]source 1
4. Fill in the Response form to show which items your documents support, and send it with clear copies, all at the same time. [1]source 1
5. Upload through the IRS Campus Correspondence Exam Document Upload Tool, fax to the number on the notice, or, if you can't do either, mail them with the notice stub to the address at the top of the notice. [1]source 1
6. Keep copies of everything you send and a note of the date and method.

What not to do

• Don't ignore it. The IRS says that without the documentation it will disallow the audited items and send an examination report with the proposed changes. [1]source 1
• Don't send originals, and don't send pages in pieces over several weeks. The IRS asks for clear copies sent together.
• Don't stop filing. The IRS says to keep filing required returns on time while under audit. [1]source 1
• Don't act on a link or phone number from an unexpected email or text that claims to be about this notice. Use irs.gov, typed in yourself.

Related notices

• Related CP75A A close cousin: an audit by mail of the Earned Income Credit with a different set of items.
• Related CP09 Not an audit: a notice that you may qualify for a credit you didn't claim.

Keep reading

• Head of household filing status
• Form 2848

Questions