The CP 79 is sent by the IRS to notify the taxpayer that they will need to complete another form (Form 8862) to claim the Earned Income Credit on a future tax return. This is generally caused by the taxpayer being disallowed or receiving a reduced Earned Income Credit.
Form 8862 can be completed using TaxAct®. The IRS may also contact the taxpayer after receiving the Form 8862 to request any documentation it requires to issue the Earned Income Credit.
Sections of the Notice: