The CP 75 series of notices are issued to inform the taxpayer that their Earned Income Credit portion of their refund is being delayed while the IRS is examining the return or determining their eligibility.
The notice will state why the IRS is delaying the Earned Income Credit portion of your refund and what information or documentation you need to provide so the determination of your tax refund can be completed.
The notice may contain other forms to complete and submit to the IRS within 30 days of the notice date. Enclose any forms and copies of original documents required to establish your eligibility to claim the Earned Income Credit on the tax return.
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 will outline why the IRS is reviewing the Earned Income Credit claimed on your return.
Examples may include, but are not limited to: You may need to re-certify after prior year disallowance or you may need to provide documentation for the earned income from a business.
- Response Section
This section will list the forms you need to complete that the IRS has provided with the notice and also the documents you need to locate and provide copies of to substantiate your eligibility to claim the Earned Income Credit.
There will also be a stub you need to include with any submission to the IRS for purposes of tracking your documentation or claim.
Sample CP 75: