IRS Notice CP75: What It Means and What to Do
The IRS is auditing your return and needs documents proving you qualify for the Earned Income Credit and possibly other credits. Until the audit is finished, it is holding the EIC, Additional Child Tax Credit and/or Recovery Rebate Credit parts of your refund, and may also hold any Premium Tax Credit part. You need to send the requested documents by the date on the notice.
CP75 key facts
| Official name | CP75 - We're auditing your tax return and need documentation to verify the Earned Income Credit (EIC) you claimed (Request for Supporting Documentation) |
|---|---|
| Who gets it | Individuals |
| Severity | 4 of 5: High: act promptly It is an audit with a response date, and part of your refund is held until it is resolved. |
| Response window | The IRS says it's very important to hear from you by the date shown on your notice (Tax Topic 654). The IRS pages don't state a fixed number of days. |
| Deadline basis | The date printed on the notice. |
Severity is RAHA Financials' own 1 to 5 rating of how urgent the notice usually is. It is not an IRS classification.
How long do I have to respond to a CP75?
Use the date printed on your notice. The IRS doesn't give a fixed number of days for CP75. Use the date printed on your notice.
The date printed on your notice always controls. Open CP75 in the IRS Notice Decoder.
Why did I get a CP75?
Common reasons include:
- EIC claimed with a qualifying child whose residency, relationship or age needs to be verified
- Additional Child Tax Credit or Recovery Rebate Credit that needs verification
- Selection through computerized screening, random sampling or comparison with W-2 and 1099 information
- Premium Tax Credit claims that the IRS wants to verify
What should I do?
- Read the notice and the enclosed forms (such as Form 886-H-EIC) to see which items are being audited and what proof is accepted.
- Gather copies of documents for each item, for example records showing your child lived with you at the same address for more than half the tax year, and proof of relationship and age.
- Complete the response form showing which items your documents address.
- Send everything together by the date on the notice, using the Campus Correspondence Exam Document Upload Tool, fax, or mail with the notice stub to the address on the notice.
- If you need more time, call the number on your notice before the date shown.
- Keep filing your other required tax returns on time while the audit is open.
What documents do I need?
- The CP75 notice, response form and enclosed Form 886-H-EIC (or other 886-H forms)
- School, medical, daycare or other records showing the child's address for more than half the year
- Birth certificates or other records proving your relationship to the child
- School records or disability documents if the child was 19 or older
- A copy of your tax return and Schedule EIC for the year being audited
What should I avoid?
- Don't ignore it; if you can't provide documents, the IRS will disallow the audited items.
- Don't send original documents; send copies.
- Don't send documents in pieces; the IRS asks you to send everything at the same time.
What if I disagree with a CP75?
The CP75 is a request for documents, so respond with the best proof you have for each item. If the IRS doesn't accept it and sends an examination report proposing changes, you can send more documentation, request a conference with the examiner or a manager, or request an Appeals conference before the date in that letter (Publication 3498-A). If no agreement is reached, the IRS will send a Statutory Notice of Deficiency, and you can petition the U.S. Tax Court within 90 days from the date on that notice.
What happens if I ignore a CP75?
If you don't provide the documents, the IRS will disallow the audited items and send an examination report showing the proposed changes. The held part of your refund may not be released, and you may end up owing. If unresolved, a Statutory Notice of Deficiency and then a bill may follow.
What else should I know about CP75?
The CP75 is both an audit notice and a refund-delay notice: only the credit portions of the refund are held, not necessarily the whole refund. The residency test is where many EIC audits turn. IRS Tax Topic 654 explains that you need documents showing the child lived with you at the same U.S. address for more than half the year, and school records may need to cover more than one semester. If the child doesn't qualify, you may still qualify for the EIC without a qualifying child. If you don't respond, the IRS generally issues a no-reply examination report with Letter 525 (IRM 4.19.20), which starts the 30-day appeal window.
Want a professional to handle your CP75 response?
IRS Notice Response Plan
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- Review of your notice and account transcript
- A written plan: agree, partly agree, or dispute
- Draft response and list of supporting documents
- Deadline tracking so nothing lapses
CP75: frequently asked questions
Why was my return selected?
The IRS selects returns by methods including random sampling, computerized screening, and comparison with Forms W-2 and 1099. Selection doesn't suggest you made an error or were dishonest.
What part of my refund is being held?
The EIC, Additional Child Tax Credit and/or Recovery Rebate Credit parts. If you claimed the Premium Tax Credit, that part may be held too.
What if I can't provide the documents?
The IRS will disallow the audited items and send you an examination report showing the proposed changes.
Can I claim the EIC for my fiance's child?
No. The IRS says you must be married to the child's parent during the tax year to claim the credit for that child.
Can I file my tax return while being audited?
Yes. Keep filing all required returns on time to avoid more penalties and interest.
