CP79 Notice: Proof Required Before Claiming Refundable Credits

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A CP79 notice means that the IRS will require additional proof before you can claim certain tax credits in the future. This is because you previously claimed a credit you were found ineligible for.

You can view an example of this notice on the IRS website.

Why does the IRS send this notice?

You were previously found ineligible for one of the following refundable credits that you claimed:

  • Earned Income Tax Credit
  • American Opportunity Tax Credit
  • Child Tax Credit
  • Additional Tax Credit
  • Credit for Other Dependents

You won’t be able to claim these credits in the future unless you provide proof that you’re eligible. To do so, you will need to attach Form 8862 to your tax return in the year in which you wish to claim the credit.

What should I do now?

You do not need to respond to this notice. Follow the steps above to claim a denied credit in the future.

What if I believe my tax credit should not have been denied?

Your credit was denied as a result of a separate notice or audit such as a CP12 Notice. You should follow the steps for appealing that notice or audit. You can’t appeal a CP79 notice directly.

If you never received a notice or audit letter, call the IRS to find out why.

Conclusion

A CP79 notice means that because of past tax issues, the IRS will require additional information before you can claim credits in the future. If you believe your credits were wrongfully denied, appeal that notice or audit.

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