IRS Notice CP79A: Two-year ban on some tax credits
IRS Notice CP79A is an information letter from the IRS. After an audit, the IRS says you cannot claim certain credits for two years because the claim ignored the rules. Letters in this group share account information with you. The letter itself is the final word on what it says.
What this letter usually means
After an audit, the IRS says you cannot claim certain credits for two years because the claim ignored the rules. Keep it with your tax records in case you need it later.
Category: Information and other notices
What people usually do first
No action is needed now. You can ask for a review if you disagree.
What to have ready
- The letter, every page
- Records showing you were due the credits
- Your tax preparer's contact
- Form 8862, for when the ban ends
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 CP79A.
Common questions about CP79A
What is IRS notice CP79A?
After an audit, the IRS says you cannot claim certain credits for two years because the claim ignored the rules.
How long do I have to respond to a CP79A 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 CP79A for more.
Is a CP79A notice a scam?
A real CP79A 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 CP79A notice?
The letter, every page, Records showing you were due the credits, Your tax preparer's contact, Form 8862, for when the ban ends.
Scan your letter in the OweRight iPhone app
The OweRight app can tell you what a CP79A letter is and points you to the IRS page for it.
OweRight is not the IRS and does not give tax or legal advice.
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- IRS Letter 6312: IRS could not process your Form 7200