IRS Notice CP79: Credits denied after an audit
IRS Notice CP79 is a review letter from the IRS. An audit denied one or more credits, such as the Earned Income Credit or Child Tax Credit. To claim them again you'll need to attach Form 8862 to a future return. This is not a bill.
What this letter usually means
An audit denied one or more credits, such as the Earned Income Credit or Child Tax Credit. To claim them again you'll need to attach Form 8862 to a future return. This is not a bill. A review does not mean you did something wrong. It means the IRS wants more information before it finishes the return.
Category: The IRS is reviewing or auditing your return
What people usually do first
Read each page and look for a printed date. Then compare what the letter says with your own records.
What to have ready
- The letter, every page
- A copy of the return it mentions
- Records you sent with your earlier response
What may come next
This letter does not point to a specific follow-up letter. Any later step will be described in mail from the IRS.
Read the IRS page
The IRS letter itself is the final word on what it means for you. Read the IRS page for CP79.
Common questions about CP79
What is IRS notice CP79?
An audit denied one or more credits, such as the Earned Income Credit or Child Tax Credit. To claim them again you'll need to attach Form 8862 to a future return. This is not a bill.
How long do I have to respond to a CP79 notice?
The date to respond or pay by, if there is one, is printed on your letter. Check it, and read the IRS page for CP79 for more.
Is a CP79 notice a scam?
A real CP79 comes by mail and should match your own records. You can also sign in to your IRS Online Account on irs.gov to see your account directly.
What should I have ready for a CP79 notice?
The letter, every page, A copy of the return it mentions, Records you sent with your earlier response.
The OweRight app can tell you what a CP79 letter is and points you to the IRS page for it.
Get early access to the appOweRight is not the IRS and does not give tax or legal advice.
Related notices
- IRS Notice CP06: Audit of your Premium Tax Credit
- IRS Notice CP05: Your return is being reviewed
- IRS Notice CP75: Audit of your Earned Income Credit
- IRS Letter 566: The IRS is auditing your return by mail