IRS CP75
Examination — Earned Income Credit Audit
The IRS is auditing your Earned Income Credit. Your refund is on hold until you prove eligibility.
Deadline
30 days to submit required documentation
If documentation is not submitted, the IRS will disallow the entire EITC claim, deny your refund for that portion, and may impose a 2-year EITC ban for reckless claims.
Respond promptly to protect your options and avoid escalation.
What IRS CP75 Means
CP75 means the IRS has selected your Earned Income Credit (EITC) claim for examination. The IRS holds the portion of your refund attributable to the EITC until you can substantiate that you qualify. EITC is one of the most heavily audited credits because of its complex eligibility rules.
To qualify for EITC, you must meet income thresholds, have earned income, and — if you are claiming a qualifying child — prove that the child meets relationship, age, residency, and joint return tests. The IRS specifically asks you to provide documentation proving these requirements.
EITC audits are often conducted entirely by mail. The IRS will specify exactly what documentation it needs. Failing to respond or submitting insufficient documentation results in the credit being disallowed entirely — and potentially a 2-year ban on claiming EITC if the IRS determines the claim was made recklessly.
What the IRS Can Do If You Don't Respond
- Disallow the entire EITC claim and deny that portion of the refund
- Impose a 2-year ban on EITC if the claim is found to be reckless or intentional
- Impose a 10-year ban on EITC if fraud is determined
- Assess additional tax for the disallowed credit plus penalties and interest
What You Should Do Right Now
- 1
Gather all documentation of the qualifying child's relationship, age, and residency (school records, medical records, birth certificate, lease agreements showing same address)
- 2
Document your earned income with W-2s, pay stubs, or business records
- 3
Respond within 30 days with the specific documents the IRS requests
- 4
If you are self-employed and claimed EITC, ensure your Schedule C income and expenses are fully documented
- 5
Contact a tax professional if you are uncertain about what documents are required or your eligibility
Resolution Options Available to You
Frequently Asked Questions About IRS CP75
What documents does the IRS want for CP75?
Typically: birth certificate of the qualifying child, school records showing the child's address, medical records, lease agreements or utility bills showing you and the child lived at the same address, and documentation of your earned income.
What is the 2-year EITC ban?
If the IRS determines your EITC claim was made recklessly or with intentional disregard of the rules, they can bar you from claiming EITC for 2 years. This is serious and means you will owe back any EITC received during that period.
Will I lose my entire refund because of CP75?
Only the EITC portion is held. The rest of your refund — other tax credits, overwithholding — should still be released. The IRS holds only the portion attributable to the disputed credit.
Professional References
IRC: IRC §32 — Earned Income Credit; IRC §32(k) — Denial for Excessive Claims
IRM: IRM 4.19.14 — Earned Income Tax Credit Examination
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