The CP 79 is sent by the IRS to notify the taxpayer that they will need to complete another form (Form 8862 Information To Claim Certain Credits After Disallowance) to claim the Earned Income Credit (EIC) on a future tax return. This is generally caused by the taxpayer being disallowed or receiving a reduced EIC.
Form 8862 can be completed using TaxAct®. The IRS may also contact the taxpayer after receiving Form 8862 to request any documentation it requires to issue the EIC.
Sections of the Notice:
Sample CP 79: Page 1
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.