IRS Audits
EIC Audit: Proof of Residency and Relationship (2025)
The short answer: for an EIC audit, proof of residency means official records — from schools, doctors, daycare, or government agencies — showing your qualifying child lived at your address for more than half the year. Proof of relationship usually means birth certificates or court papers. Send copies, not originals, before the deadline on your letter.
⏱ Your deadline: most EIC audit letters, such as the CP75, give you 30 days from the notice date to send your documents. Miss it and the IRS denies the Earned Income Credit automatically and bills you for the refund — so respond, or call the number on the letter to ask for more time, before day 30.
Why you got an EIC audit letter
The Earned Income Credit (EIC, also called the EITC) is one of the most-claimed and most-scrutinized credits the IRS handles. Because it can be worth thousands of dollars, the IRS checks a slice of returns each year to confirm the qualifying child rules were met. That's why your EIC audit proof of residency and proof of relationship are the heart of the whole review.
An EIC audit usually starts with a letter — often a CP75 or CP75A — that holds part or all of your refund and asks you to prove your child qualifies. The IRS explainer is at Understanding your CP75 notice. The letter typically points you to Form 886-H-EIC, which is the official checklist of documents the IRS will accept.
Getting one of these letters does not mean you did anything wrong. It means a computer flagged your return and a person now needs to see paper. Send the right paper, and the credit stands.
What the IRS is actually testing
To claim the EIC with a qualifying child, three tests have to pass. The audit is really asking you to document two of them:
- Relationship test — the child must be your son, daughter, stepchild, foster child, brother, sister, half-sibling, step-sibling, or a descendant of any of them (like a grandchild or niece).
- Residency test — the child must have lived with you in the United States for more than half of the tax year. "More than half" means at least 183 days in a normal year.
- Age test — usually proven by the same birth records you already have, so it rarely needs separate documents.
Your job is to match each test to a record that the IRS recognizes as independent and reliable.
Proof of residency: the documents that work
The strongest residency proof comes from third parties who have no reason to lie for you. Each record should show the child's name, your address, and dates that fall inside the audited year. Good sources include:
- School records — report cards, enrollment letters, or attendance records listing your address.
- Medical or dental records — statements from a clinic or hospital showing the child at your address during the year.
- Daycare or childcare provider statements — on letterhead, with the provider's name, address, and phone number.
- Government or social service records — benefit letters, court documents, or agency notices that list the child and your address.
- Landlord or property records — a lease naming the child, or a signed letter from your landlord.
- Place of worship records — a letter from clergy describing your household.
Aim for at least two or three different sources that together cover the whole year. One report card from spring plus a doctor visit in fall is far stronger than a single document from one week.
Proof of relationship: the documents that work
Relationship is usually easier to prove because it doesn't change with the calendar:
- Your child: a birth certificate naming you as the parent.
- Grandchild, niece, or nephew: a "chain" of birth certificates linking you to the child through the parent in between.
- Adopted or foster child: adoption decree or an official foster placement letter from the agency or court.
- Sibling or step-sibling: birth certificates that show you share a parent, plus a marriage certificate if a step relationship is involved.
Form 886-H-EIC spells out exactly which combination the IRS wants for each relationship. Follow that list and you won't have to guess.
What happens if you ignore the letter
The EIC audit process is automated and unforgiving of silence. Here's the sequence if no documents arrive:
- CP75 / audit letter — refund held, 30 days to respond. You are here.
- No response by day 30 — the IRS proposes to deny the credit and disallow the related refund.
- Statutory Notice of Deficiency — a formal bill for the credit amount, plus interest, with 90 days to petition Tax Court.
- Two-year ban risk — if the IRS finds the claim was reckless or intentional, you can be barred from claiming the EIC for two years; ten years for fraud.
- Collection — the unpaid balance enters the normal collection stream, where liens and levies eventually become possible.
The good news: almost none of this happens if you simply mail the right documents on time.
A quick worked example
Say your refund included a $4,200 EIC for one qualifying child, and the IRS held it under a CP75. You gather a spring report card, a summer clinic statement, and a fall daycare letter — all showing your child's name and your address inside the tax year — plus the child's birth certificate naming you as parent. You copy everything, attach the Form 886-H-EIC checklist, and fax it before day 30. The IRS confirms residency and relationship, releases the $4,200, and closes the audit. The difference between keeping that money and losing it was a folder of records and a deadline.
Staring at an EIC audit letter?
Send us a photo of it. An experienced tax professional will tell you exactly which documents prove your child's residency and relationship — and how to package your response — free, confidential, no pressure.
How to respond, step by step
- Read the letter and note the deadline. Circle the response date and the fax number or mailing address.
- Pull up Form 886-H-EIC. Use it as your checklist for both residency and relationship.
- Gather records from at least two or three third parties that cover different parts of the year and show the child's name and your address.
- Make copies — never send originals. Keep a full duplicate set for yourself.
- Write a short cover letter listing each document and which test it proves, and include your notice number and Social Security number on every page.
- Send it with tracking (certified mail or confirmed fax) before the deadline. If you need more time, call the number on the letter first.
- If the deadline already passed, you may still fix it through audit reconsideration once you locate your records.
EIC audit questions, answered
What is proof of residency for an EIC audit?
Proof of residency is an official record that shows your qualifying child lived at your address for more than half the tax year. The strongest proof comes from schools, doctors, daycare providers, and government agencies — records that list the child's name, your address, and dates inside the year under audit.
What documents prove my relationship to my child for the EIC?
A birth certificate that names you as the parent is the simplest proof. For other relationships, you may need a chain of birth certificates, adoption or foster placement papers, or court orders that connect you to the child. Form 886-H-EIC lists what the IRS accepts for each relationship type.
What happens if I can't prove residency in an EIC audit?
If you don't send proof, the IRS will deny the credit and bill you for the refund you already received, plus interest. You can still respond after the fact through audit reconsideration if you find the records later, and you may be able to amend or appeal — but it's far easier to send documents before the deadline.
Can I use a written statement from my landlord or a relative?
Yes, but only as backup. The IRS prefers records from third parties on official letterhead — schools, clinics, and government agencies. A signed letter from a landlord, clergy member, or childcare provider can help fill gaps, but it should include the address, the child's name, the dates, and the writer's contact information.
How long do I have to respond to an EIC audit letter?
Most EIC audit letters, like the CP75, give you 30 days from the date on the notice to send your documents. If you need more time, call the number on the letter before the deadline and ask for an extension. Missing the deadline usually means the credit is denied automatically.
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.