The CP75D means your Earned Income Tax Credit was previously denied, and the IRS requires you to file Form 8862 (Information to Claim Certain Credits After Disallowance) before you can claim EITC again. If you claim EITC without Form 8862, the credit will be automatically denied regardless of whether you now qualify.
Why Form 8862 Is Required
When the IRS denies EITC for any reason other than a math error, they impose a recertification requirement. Form 8862 forces you to demonstrate that you currently meet all eligibility requirements: income limits, qualifying children (if applicable), residency, filing status, and age. It's the IRS's way of ensuring that a previously denied claim was an error, not a pattern.
How to File
Complete Form 8862 and attach it to the tax return on which you're claiming EITC. The form asks for detailed information about each qualifying child including their relationship to you, how long they lived with you, and their age. It also verifies your earned income and investment income.
You only need to file Form 8862 once. After the IRS accepts a return with Form 8862 and allows the EITC, you don't need to file it again in future years (unless the credit is denied again).
Common Mistakes
Filing a return claiming EITC without Form 8862. The credit is automatically denied and you wait months for a letter telling you what you already should have known. Forgetting that the recertification requirement exists because the original denial was years ago. The requirement doesn't expire. If EITC was ever denied (other than for math error), Form 8862 is required on the next return claiming it.
If you've received a CP75D and need help with recertification, call us at (813) 229-7100.