Earned Income Credit
The enclosed Form 886-H-EIC may request proof of a qualifying child’s relationship, age, residency, and other eligibility rules.
IRS Notice CP75 • Correspondence Audit
Received IRS Notice CP75?
The IRS is auditing one or more items claimed on your return. It is holding the Earned Income Credit, Additional Child Tax Credit, and/or Recovery Rebate Credit portions of your refund while it reviews the claim. It may also hold the Premium Tax Credit portion.
Respond by the date printed on CP75. Follow the notice and every enclosed form because the records required depend on the specific items being audited.
There is no fee to book the call. No documents are required when booking. Have the complete CP75, all enclosures, and the filed return available during your call.
Sonya D. Bright, EA
Baytown-Based
Virtual Nationwide Service
What CP75 Means
The IRS opened an audit by mail
CP75 begins a correspondence examination of the items identified in the notice. The IRS uses the enclosed forms to tell you what facts and records it needs to verify each claim.
The notice can cover the Earned Income Credit and may include other credits or return items. Use your actual CP75—not a generic checklist—to determine the scope.
Items Under Audit
Match the proof to every item listed
Child-related credits
If the notice examines the Additional Child Tax Credit or another dependent-related item, use the enclosed form to identify the required records.
Premium Tax Credit
If PTC is listed, the IRS may include Form 14950 and request Marketplace, household, or coverage information.
Education credit
If the American Opportunity Tax Credit is listed, Form 886-H-AOC identifies education and payment records to provide.
Business income
If Schedule C or self-employment income is examined, send the records requested for gross receipts and allowable expenses.
Other listed items
CP75 may cover more than one issue. Do not leave an audited item unanswered because records were gathered for a different credit.
How To Respond
Build one organized CP75 submission
Read every enclosure
List each audited item and use the related questionnaire or document request as your checklist.
Complete the response form
Show which items each document supports. This helps the examiner connect the proof to the eligibility requirement.
Send everything together
Submit readable copies—not original records—with the notice stub and completed forms. Keep a complete copy and proof of submission.
Records To Review
Have these available for the call
- Every page of CP75 and all enclosures
- The filed federal return and schedules
- Completed response form
- Birth, school, medical, childcare, or residency records requested
- Marriage, custody, or relationship records requested
- Marketplace and health coverage records, if listed
- Education records and payment proof, if listed
- Business income and expense records, if listed
Important Difference
CP75 is an audit—not just a refund delay
A CP05 notice generally tells the taxpayer the return is under review. CP75 identifies a correspondence examination and requests records for specific return items. Follow CP75 and its enclosures even if another refund notice arrived earlier.
Response Quality
Make each eligibility fact easy to verify
Label and map the records
Organize documents by audited item and explain which person, period, address, payment, or return entry each record supports.
Keep proof of submission
Retain the complete response and the upload confirmation, fax report, or mailing proof permitted by CP75.
What Happens Next
The examiner reviews the audited items
Items allowed
If the records establish eligibility, the IRS may allow the audited items and release or apply the related refund.
More information requested
The IRS may ask for additional documentation or explanation.
Proposed changes
If records are missing or insufficient, the IRS may disallow the audited items and send an examination report explaining the proposed changes and response rights.
Frequently Asked Questions
IRS CP75 questions
Does CP75 hold my entire refund?
The notice identifies the portions being held. The IRS states it holds the EIC, ACTC, and/or RRC portions and may also hold the PTC portion while the audit is open.
Should I send original documents?
No. Send readable copies and keep the originals. Follow the instructions in CP75 and each enclosed form.
What if I cannot provide the records?
The IRS may disallow the audited items and send an examination report. Read that report promptly because it explains the proposed changes and response rights.
Should I keep filing tax returns?
Yes. The IRS says to continue filing all required tax returns while the examination is underway.
Is there a fee to book?
No. There is no fee to book the call. Professional work requires a separate written engagement.
Can TaxDecoders help?
Assistance may be offered after the notice, enclosures, filed return, and available supporting records are reviewed.
Verified Resources
Official IRS information
This page was reviewed on July 27, 2026. Always follow the deadline and instructions printed on your actual notice.
Understanding CP75
Tax Topic 654
Examinations by mail
Prepare the right proof for every CP75 issue.
Book a call with TaxDecoders. Have the complete CP75, all enclosures, filed return, and available supporting records ready during the call.
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