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 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:
Sample CP 79A: PDF Pages 1-2
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.