What This Notice Means
You're banned from claiming the Earned Income Credit (EIC). The ban came from a prior tax year, where the IRS determined your claim was due to intentional disregard of the rules or fraud. The ban is still in effect, so the IRS disallowed the EIC on your current return.
What to Do
You don't need to do anything for the tax year under audit.
Review the notice with your tax preparer if you have one, and review the rules for claiming the EIC. If you have questions, call the number on your notice.
If You Think the Ban Is Wrong
If you believe the IRS applied the ban incorrectly, you must send documentation showing you didn't intentionally disregard the EIC rules for the year the ban was imposed. The fight is about that earlier year, not the current one. Gather whatever shows you acted in good faith then.
If you disagree with how the earlier audit came out, the audit reconsideration process may apply.
Keep Filing
Being audited doesn't stop your filing obligations. Keep filing all required returns by their due dates to avoid more penalties and interest.
Future Years
You can't claim the EIC until the year stated on your notice. Don't claim it on returns before then. Claiming it again while the ban is in effect only creates another disallowance.
Keep this notice. You'll want the end date of the ban on hand when you file future returns.
If you received a CP75C notice and believe the EIC ban was wrong, call us at (813) 229-7100.