The CP 79A is sent by the IRS to notify the taxpayer that they are banned from claiming the Earned Income Tax Credit (EIC) and will need to complete another Form 8862 Information To Claim Certain Credits After Disallowance to claim the 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:
- Header Section: This area contains the Notice Number, the notice date, your Social Security Number, and the IRS contact number.
- Explanation Section: This section explains that the IRS has imposed a two-year ban for claiming the EIC. In order to claim the credit on future tax returns (after the ban), you are required to complete a Form 8862 and possibly provide other documentation to establish the right to claim the credit for a qualifying child or children. The notice explains that the ban was placed for the reckless or intentional disregard for the rules and regulations for the EIC.
- Response Section: You may call or write to the IRS at the number or address listed in the header section to receive a further explanation of this action.
Sample CP 79A: 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.