Got an IRS CP75 Notice? What It Means and What to Do

The CP75 is an audit notice. The IRS needs documentation to verify the Earned Income Credit (EIC) you claimed and is holding the EIC part of your refund, along with any Additional Child Tax Credit and certain other credits, until the audit is complete. If you claimed the Premium Tax Credit, that part may be held as well. Any portion of your refund not tied to those items may still be released. This is a different letter from a CP05, which holds a refund while the IRS verifies income and withholding without opening an audit.

The notice includes forms for each item under review, explaining what documentation is acceptable, and a response form.

1. Read the notice and each enclosed form, so you know exactly what each item requires
2. Find the response date on your notice
3. Gather proof for each qualifying child: school, medical, daycare or official records showing the child’s address and that they lived with you
4. Gather proof of relationship if the child is not your son or daughter, such as birth certificates linking you
5. If you had self-employment income, gather records showing it: invoices, payment app statements, bank deposits, a ledger
6. Complete the response form showing which documents address which item, and send everything together, legible, by upload, fax or mail with the notice stub

We review the return against the EIC rules for each child and for your income, tell you which documents will actually satisfy each item, and help you put together a clear, organized response that matches the IRS forms. If the return was wrong, we say so and prepare the correction rather than defend it. If you were self-employed without books, we rebuild the year from bank statements; see self-employed tax services.

If you want someone to speak with the IRS about the audit for you, that is the independent licensed CPA we work with, with our office coordinating. See IRS audit defense.