CP75: Earned Income Credit Audit
CP75 requests records to verify the Earned Income Credit. The IRS holds affected refund portions while it audits; other credits may also be involved.
Use the response date and document list on your actual notice and enclosed forms.
Understand The Notice. See The Bigger Picture.
The Guide connects compliance, planning and resolution.
Do This, In Order
- Read the notice and each enclosed request.
- Complete the response form and identify which records support each audited item.
- Send legible copies together using the upload, fax or mail instructions.
- Keep your response and delivery evidence.
Straight Answers
Is The Entire Refund Always Held?
The IRS identifies affected portions, including EIC, ACTC and/or RRC. It may also hold a claimed Premium Tax Credit portion.
What If I Cannot Provide The Requested Records?
IRS guidance says it will disallow audited items and send an examination report with proposed changes.
Where This Sits In The Machine
Start with your actual notice and records. A response to a return correction, a refund application, and a collection notice are different tasks. Understanding the stage matters more than the single letter — read IRS Examination: The Mechanics of Defense for the map, and the IRS notice page for CP75 (irs.gov).
What Representation Changes
An Enrolled Agent can review the notice and your records under a separate engagement, identify what needs an answer, and represent you within the scope of your authorization. Start with the free tax consultation so the firm understands the concern behind the documents.
Read The IRS Guidance For CP75 · Source checked October 11, 2026.