CP75 and CP75A: the IRS wants proof for your credits
A CP75 or CP75A is a correspondence audit. The IRS is checking items such as the Earned Income Credit, dependents or filing status and asks for documents. Send copies of what the notice lists, with the response form, by the date on it, or the IRS disallows the items.
What the two notices have in common
Both notices tell you the IRS is auditing your return and needs documentation. The CP75 focuses on the Earned Income Credit. The CP75A is an audit that asks for documents to verify the credit, your dependents, or your filing status. The audit is done by mail, so no one visits and you are not asked to sit across a desk from anyone.
The IRS page says selection is routine and does not mean you made an error or were dishonest. It is a request to prove what you claimed.
What happens to your refund meanwhile
While the audit is open, the IRS holds the parts of your refund tied to the Earned Income Credit, the Additional Child Tax Credit and the Recovery Rebate Credit. A Premium Tax Credit portion may be held as well. This is why the notice often arrives right when a family is waiting on money. The hold stays in place until the audit is resolved, and the page states no length of time.
Read your notice for these items
Your notice, not a general list, controls what you must send. Look for these parts first.
- The response date. The IRS pages state no deadline, so follow the date on your notice.
- Which credits, dependents or filing status the IRS is questioning.
- The exact documents requested for each item.
- The Response form and the stub, along with the upload, fax and mail options.
Matching documents to the questions
Suppose the notice questions a child you claimed for the credit. You would look for records that show where the child lived and your relationship, such as school or medical records listing your address, rather than sending your whole file. If it questions income, think about wage forms or business records that show what you earned. Send what answers each question the notice asks, and label each page so a reviewer can see which item it supports.
The IRS asks that you send copies of the requested documents all at once. Keep the originals. Assembling everything before you send avoids a situation where a partial package is treated as the full answer.
How to send your response
Complete the Response form that came with your notice and include it with your copies. You can send them through the IRS document upload tool, by fax, or by mail with the notice stub. Use the numbers and addresses printed on your notice, and keep proof of what you sent and when.
IRS Audit Defense Pro is software that helps you organize your facts and draft a cover letter you review and send yourself. It can help you line documents up against each item, but it does not decide whether the IRS will accept them.
If you cannot provide the documents
If you cannot provide documentation, the IRS says it will disallow the audited items and send an examination report proposing changes. That means a disallowed credit and a corrected tax figure.
Looking further ahead, if the IRS denies or reduces the Earned Income Credit for a reason other than a math or clerical error, you generally must file Form 8862 with your next return unless an exception applies. The IRS page also describes multi-year bans after certain findings and mentions repayment with interest. Read the IRS page on what to do if a credit is denied for the rules that apply to you.
Ready to respond?
Upload your IRS notice, answer a few questions, review the analysis and response strategy, fill in your details, and get a response letter you can copy or download as a PDF or DOCX file.
Start your response letterFrequently asked questions
Is a CP75 the same as a CP75A?
They are related notices. The CP75 is about the Earned Income Credit, and the CP75A asks for documents to verify the credit, dependents and filing status. Use the notice number on your letter to find its IRS page.
Does the audit mean I did something wrong?
The IRS page says selection is routine and does not imply error or dishonesty. It is asking you to document items on your return.
How do I send my documents?
Send copies with the Response form through the IRS upload tool, by fax, or by mail with the notice stub. The notice lists the details.
Will my refund come while the audit is open?
The IRS holds the credit-related portions of the refund until the audit is resolved. Check your notice for what it says about your own refund.
What if I am not sure which documents to send?
Reread the notice, which lists what it needs for each item. If something is unclear, use the contact information printed on the notice to ask before the response date.