What is IRS Notice CP75?

IRS Notice CP75 is a correspondence examination (audit by mail) specifically targeting the Earned Income Tax Credit (EITC), dependent exemptions, Child Tax Credit, Additional Child Tax Credit, American Opportunity Tax Credit, and/or your filing status (especially Head of Household). This is a REAL AUDIT — not a math error or automated adjustment. The IRS is asking you to prove: (1) that each dependent lived with you for more than half the year, (2) that you provided more than half of the household support, (3) that you earned the income used to calculate the EITC, (4) that your filing status is correct. CP75 requires documentation — the IRS will not accept a phone call or simple letter. You must provide birth certificates, school records, medical records, lease agreements, utility bills, and other proof.

How is CP75 different from a CP2000 or CP10?

CP75 is a correspondence AUDIT — the IRS is actively examining your return and asking for proof. CP2000 is an Automated Underreporter notice — the IRS matched your return against third-party data (W-2s, 1099s) and found a discrepancy; it's not an audit. CP10 is a math error correction — the IRS automatically adjusted arithmetic, not substantively re-examining your entitlement to credits. CP75 is more serious: it can lead to disallowance of the EITC for 2-10 years if the IRS determines you recklessly or fraudulently claimed the credit, and it opens the door to examination of prior-year returns.

What documentation do I need to respond to a CP75?

The CP75 will list specific documents needed. Commonly requested: BIRTH CERTIFICATES for each claimed dependent. SCHOOL/DAYCARE RECORDS showing the child's address and your address for the tax year. MEDICAL RECORDS or doctor letters showing the child's address matches yours. LEASE OR MORTGAGE STATEMENTS showing who lived in the residence. UTILITY BILLS. BANK STATEMENTS proving household expenses. EARNED INCOME DOCUMENTATION — pay stubs, employer letters, 1099s, business records if self-employed. PROOF OF RELATIONSHIP — birth certificates, adoption decrees, court custody orders. The IRS may also send Form 886-H, which is a detailed questionnaire about your dependent and household.

What happens if I don't respond to a CP75?

If you do not respond to a CP75 by the deadline on the notice, the IRS will disallow the EITC, dependent exemptions, credits, and related filing status claims. You will receive a statutory notice of deficiency (90-day letter) proposing the assessment of the additional tax. If you ignore that too, the IRS will assess the tax and begin collection — wage garnishment, bank levies, tax liens. Additionally, if the IRS determines you recklessly or fraudulently claimed the EITC, it can ban you from claiming the EITC for 2 years (reckless) or 10 years (fraud). This ban applies to future returns even if you would otherwise legitimately qualify.

Can I appeal a CP75 determination?

Yes. If the IRS examiner disallows your credits after reviewing your documentation, you have appeal rights: (1) Request a conference with the examiner's manager — this is an informal review. (2) Request an IRS Appeals conference — an independent Appeals officer reviews the case. (3) If Appeals sustains the disallowance, you will receive a statutory notice of deficiency (90-day letter), and you can petition the U.S. Tax Court within 90 days. You do not need to pay the tax before going to Tax Court on a CP75-derived deficiency. (4) If the EITC ban (2 or 10 years) is imposed, you can appeal that separately through the IRS Appeals Office.

Correspondence Audit — EITC & Dependents

IRS Notice CP75: EITC Audit Examination

This is a real IRS audit. The IRS is examining your Earned Income Tax Credit, dependents, and/or filing status — and you need documentation, not just a phone call. If you lose, you could be banned from claiming the EITC for 2-10 years.

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CP75 Is a Real Audit — Treat It Like One

Unlike the automated CP2000 or the math-error CP10, CP75 means a human IRS examiner is reviewing your return. The examiner has flagged your EITC, dependent claims, and/or filing status for examination. The IRS correspondence examination process gives you 30 days to respond (typically) with documentation. The examiner will review everything you submit and either accept it, request more, or disallow the credits. This is an adversarial proceeding — the examiner's job is to verify, not to help you. Professional audit representation significantly improves outcomes.

CP75 Audit Triggers

Dependent Residence

The IRS questions whether the child lived with you for more than half the year. School records, medical records, and lease agreements are key.

Relationship Verification

The child's relationship to you must qualify under the EITC rules. Birth certificates, adoption decrees, court custody orders required.

Income Verification

The EITC requires earned income. If your reported income doesn't match W-2s/1099s, or if you reported self-employment income, the IRS will demand proof.

Filing Status (HoH)

Head of Household requires a qualifying person and that you paid more than half the household costs. The IRS examines this heavily.

Prior-Year Pattern

If you've never claimed the child before, or if a different taxpayer claimed the same child, the IRS flags it.

Tiebreaker Rule

When two taxpayers claim the same child (common in separated parents), the IRS applies EITC tiebreaker rules and audits both returns.

Frequently Asked Questions

What is the EITC ban if I lose my CP75 audit?

If the IRS finds you recklessly disregarded the EITC rules, you are banned from claiming the EITC for 2 years. If the IRS finds fraud, the ban is 10 years. The ban applies to ALL future returns — even if you would otherwise legitimately qualify in those years. You must also recertify (file Form 8862) before claiming the EITC again after the ban expires. This makes losing a CP75 audit substantially more damaging than a typical balance-due notice.

The person who prepared my return claimed credits I didn't know about — am I responsible?

Yes. You are ultimately responsible for everything on your tax return, even if a paid preparer made the claims. However, you may have a defense against the fraud/recklessness finding if you relied in good faith on a professional preparer. You should: (1) document what the preparer told you, (2) file a complaint against the preparer (Form 14157), and (3) cooperate fully with the IRS examination. A tax professional can help argue that any errors were the preparer's, not yours.

What if I can't find all the documents the IRS is asking for?

Submit everything you CAN find. Missing one document does not automatically mean you lose — the IRS examiner weighs the totality of evidence. If you can't find a birth certificate, submit school records showing the child's name, age, and your address. If you can't find lease agreements, submit utility bills and notarized letters from landlords. The key is to respond — do not miss the deadline. Even a partial response buys you more time and shows good faith.

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