A CP75 notice means the IRS is auditing your tax return and needs documents to verify the Earned Income Credit (EIC) you claimed. The EIC is a refundable credit for people who work and have low to moderate income. While the audit is open, the IRS holds the parts of your refund tied to the EIC and certain other credits. It is a real audit, and it needs a careful answer, but many families clear it by sending the right proof.
Why you got a CP75
The IRS selects some returns for examination through random sampling, computer screening and comparison with forms like W-2s and 1099s. Being selected doesn't mean you made an error or were dishonest, the IRS says.
The EIC has detailed rules, which the IRS checks closely:
- Qualifying child tests: relationship, age, residency (the child lived with you in the United States for more than half the year) and joint return.
- Earned income and income limits.
- Valid Social Security numbers for you, your spouse and each qualifying child, issued by the return's due date (including extensions).
- Rules for workers without a qualifying child, including an age range of at least 25 but under 65 at the end of the year, according to the Form 8862 instructions.
There are several versions of this notice:
| Notice | What the IRS is auditing |
|---|---|
| CP75 | Your EIC; holds the EIC, ACTC and/or Recovery Rebate Credit parts of the refund, and possibly the Premium Tax Credit |
| CP75A | Your EIC, dependents and filing status |
| CP75D | Your income and withholding, which can affect the EIC and other refundable credits; the refund is held |
What the CP75 says
Look for:
- The tax year under audit.
- The amount being held from your refund.
- Enclosed forms, one for each item audited, explaining what documents you need to send.
- A response form where you check off which items your documents cover.
- The reply date, a fax number, the mailing address, and a phone number for help.
What to do
- Read every enclosed form. Each one explains the proof for one item.
- Gather documents for each item. Publication 596 says the IRS will tell you what to send, and that it may include birth certificates, school records and similar papers. For a qualifying child, that generally means proof of your relationship to the child and proof the child lived with you, using records that show the child's name and your address. Follow the list on your notice, since it is specific to your case.
- Make clear, readable copies. Never send originals.
- Complete the response form, marking which items your documents address.
- Send everything at once, by the reply date. The IRS lists three options: upload through its Campus Correspondence Exam Document Upload Tool (the fastest), fax to the number on the notice, or mail with the notice stub to the address at the top of the notice.
- Keep copies and proof of when you sent them.
Publication 3498-A says the IRS will send a letter within 30 days acknowledging documents received by mail or fax. If you can't meet the deadline, call the number on the notice before it passes and ask for more time.
If you can't find some documents
Send what you have and explain how you know the facts. Ask schools, doctors, landlords, daycare providers or agencies for records. If you can't provide proof for an item, the IRS will disallow it and send an examination report showing proposed changes. You can still respond to that report.
If you didn't file this return
If someone used your name and Social Security number, call the number on the notice and see our tax identity theft guide.
A Low Income Taxpayer Clinic can often help with EIC audits for free or at low cost if you qualify, and the Taxpayer Advocate Service can help if the hold is causing financial hardship. Review the notice with your tax preparer, too. An optional audit response kit is also available on this site, but you can answer fully without it.
What happens next, and if you ignore it
If your documents support the credit, the IRS releases the held refund; it generally says to expect refunds after an audit in 6 to 8 weeks if you don't owe other debts. If not, you'll receive an examination report and a 30-day letter such as Letter 525, where you can agree, send more proof, or ask for an Appeals review. If that goes unresolved, a statutory notice of deficiency gives you 90 days to petition the U.S. Tax Court (see CP3219A).
If you ignore the CP75, the IRS will disallow the credits it is auditing. When the EIC is disallowed for a reason other than a math or clerical error, you generally must file Form 8862 to claim it again in a later year, and a finding of reckless disregard or fraud can bar the credit for 2 or 10 years. You may receive a CP79 notice explaining this.
Is this notice real?
The IRS starts audits by mail. Confirm a CP75 by calling the IRS at a number listed on irs.gov or checking your IRS Online Account for the refund status. The IRS never asks for gift cards or wire transfers to release a refund. See how to spot IRS scams.
Frequently asked questions
Can I claim the EIC for my fiancé's child?
No. The IRS says you must be married to the child's parent during the tax year in question to receive the credit for that child.
Will I get the rest of my refund?
The IRS holds only the parts tied to the credits it's auditing, and may hold the Premium Tax Credit part too. Any other part of the refund may be released, subject to offsets for other debts.
Can I file next year's return during the audit?
Yes. The IRS says to keep filing all required returns on time to avoid more penalties and interest.
What if I miss the reply date?
Send your documents as soon as you can and call the number on the notice. The IRS may have already sent a report; if so, respond to it by its deadline.
Sources
- Internal Revenue Service (IRS), "Understanding your CP75 notice". irs.gov
- IRS, "Understanding your CP75A notice". irs.gov
- IRS, "Understanding your CP75D notice". irs.gov
- IRS, Publication 3498-A, "The Examination Process (Audits by Mail)" (Rev. 5-2021). irs.gov
- IRS, Publication 596, "Earned Income Credit (EIC)". irs.gov
- IRS, Instructions for Form 8862 (Rev. 12-2025). irs.gov
IRSV.com is an independent guide and is not affiliated with the IRS. This page is general information, not tax or legal advice. Rules change; confirm details on IRS.gov or with a tax professional. Found an error? Tell us.