IRS Notices
IRS CP75 Notice: EIC Audit, Your Deadline, and What to Do (2025)
The short answer: a CP75 notice means the IRS is auditing the Earned Income Credit (EIC) on your return and is holding the refund tied to it. You don't owe a bill yet — the IRS just needs proof you qualify. Mail the documents the notice asks for by the deadline (usually about 30 days), and the held refund is released once they verify it.
⏱ Your deadline: the response date printed on the notice — typically 30 days from the notice date. If you don't respond, the IRS disallows your EIC, keeps the refund, and sends a bill for any difference. Need more time? Call the number on the notice and ask for an extension before the date passes.
Why you got a CP75 notice
You filed a return claiming the Earned Income Credit (sometimes called the EITC), and the IRS flagged it for a closer look before paying the refund. A CP75 is a correspondence audit — an audit handled entirely by mail. The IRS isn't accusing you of anything. It's asking you to prove the parts of the credit it can't confirm from its own records.
The EIC has strict rules, and the IRS audits it heavily because the dollars are large and the eligibility tests are easy to get wrong. The notice usually questions one or more of these:
- Your qualifying child — that the child is related to you, the right age, and lived with you for more than half the year.
- Your income — that the earned income you reported (W-2 wages or self-employment) is real and accurate.
- Your filing status — whether you correctly filed as head of household or another status.
The official IRS explainer is at Understanding your CP75 notice. There are close cousins — CP75A and CP75D — that ask for the same kinds of proof.
What happens if you ignore it
A CP75 doesn't escalate into wage garnishment the way a collection notice does — but ignoring it still costs you real money and future credits. Here's the sequence:
- CP75 — the IRS holds your refund and asks for documents. You are here.
- No response by the deadline — the IRS disallows the EIC and any related credits.
- Audit report / bill — the IRS sends its findings. If disallowing the credit creates a balance, you get a bill with interest.
- Two-year or ten-year ban — if the IRS decides your claim was reckless, you can be barred from the EIC for two years; if it finds fraud, ten years. You'd have to file Form 8862 to claim it again afterward.
The good news: even if a deadline slips, the door isn't permanently shut. You can reopen a closed EIC audit through audit reconsideration by sending the proof you missed the first time. But that's slower and harder than simply answering now — so answer now.
What documents to send for your EIC audit
The notice comes with Form 886-H-EIC, a checklist of exactly what the IRS accepts. You don't need every item — you need enough to prove each point in question. Gather what you can from this list:
- Relationship: the child's birth certificate, or court/adoption papers, showing they're your son, daughter, grandchild, sibling, niece, or nephew.
- Residency (lived with you): school, daycare, or medical records that show the child's address matched yours for more than half the year. A letter on official letterhead from a school, doctor, or social service agency works too.
- Your address: a lease, utility bills, or mail showing you lived at the same address as the child.
- Income: W-2s and 1099s; if you're self-employed, bank records, invoices, mileage logs, or a simple ledger of what you earned and spent.
Send copies, never originals. Write your name and Social Security number on every page, and include the response form from the notice on top so the IRS matches your packet to your case.
Staring at a CP75 and not sure what proves what?
Send us a photo of the notice. An experienced tax professional will tell you exactly which documents will satisfy the IRS for your situation — and what to do if you're missing some. The review is free, confidential, and no-pressure.
How to respond to a CP75, step by step
- Read what's actually in question. The notice and Form 886-H-EIC tell you whether the IRS is asking about your child, your income, or both. Only gather proof for what they're questioning.
- Collect your documents. Use the checklist above. If a record shows a date range covering more than half the tax year, even better.
- Fill out the response form that came with the notice, and put it on top of your packet.
- Send by the deadline — by fax or mail to the exact address or number on the notice. Use a method with tracking and keep a copy of everything you send.
- If you can't gather it all in time, call the number on the notice and ask for an extension before the date passes. Sending partial proof on time beats sending nothing.
- Wait and follow up. Reviews can take several weeks to a few months. If you get stuck, you can reach the Taxpayer Advocate Service, an independent office inside the IRS that helps with delays and hardship.
What if you don't have the records?
This is the most common worry, and it's solvable. School and medical offices keep records and will often write a letter confirming the child's address on request. For self-employment income, you can rebuild proof from bank deposits and a written log. If you genuinely cannot prove a child lived with you for more than half the year, claiming a smaller credit or none at all may be the honest answer — and a professional can help you figure out where you actually stand before you respond.
If filing or document help is the real barrier, free options exist. The VITA free tax help program assists qualifying taxpayers with returns and credits at no cost, and Low Income Taxpayer Clinics can represent you in an EIC audit for free or a small fee.
Will a CP75 affect next year's refund?
Only if the credit is disallowed. If you prove eligibility, the held refund is released and nothing carries forward. If the IRS denies the EIC and applies a ban, you'll need to file Form 8862 to claim it again once you're eligible. For more on how the IRS treats refunds it's reviewing or holding, see will my refund be taken for back taxes — different situation, but the same lesson: respond fast and keep records.
CP75 questions, answered
Is a CP75 notice an audit?
Yes. A CP75 is a correspondence (mail) audit of the Earned Income Credit and sometimes other items like the Child Tax Credit or filing status. The IRS is holding all or part of your refund until you mail in documents that prove you qualify. You handle it by mail — there's no in-person meeting.
How long do I have to respond to a CP75?
Your notice gives a specific date — usually about 30 days from the notice date. If you need more time to gather records, you can call the number on the notice and ask for an extension. Missing the deadline lets the IRS disallow your credit and bill you, so respond even if your documents aren't all ready.
What documents do I need to send for a CP75?
Whatever proves your child lived with you and is related to you, plus proof of your income. Common items: school, medical, or daycare records showing the child's address; the child's birth certificate; lease or mail showing you lived together; and W-2s, 1099s, or business records for self-employment income. Form 886-H-EIC lists exactly what the IRS accepts.
What happens if I ignore a CP75 notice?
The IRS disallows your Earned Income Credit, keeps the refund tied to it, and sends a bill for any balance plus interest. You can also be barred from claiming the credit for two years if the IRS finds the claim was reckless, or ten years if it finds fraud. You can still fix it later through audit reconsideration, but it's far harder than answering on time.
Will I get my refund after a CP75?
If your documents prove you qualify, the IRS releases the held refund — though this often takes several weeks to a few months after they review your response. If they only allow part of the credit, you get a partial refund. If you can't prove eligibility, the credit is denied and the refund is reduced or kept.
This guide is general information, not tax or legal advice for your specific situation. Eligibility for IRS programs depends on individual facts and circumstances; no outcome is guaranteed.