IRS CP75 - EIC Examination: What To Do Now

A CP75 opens an audit of the Earned Income Credit on your return. The IRS holds the EIC — plus any Additional Child Tax Credit, Recovery Rebate Credit, or Premium Tax Credit — portion of your refund until the audit ends. The notice lists the documents that prove each test: relationship, residency, and income.

The clock: this notice generally carries a 30 days response window. Rights and options expire with it — the date on the letter controls, not the day you found it.

Do this, in order

1. Read the notice's document checklist (the Form 886-R package) and send everything at once — legible copies, never originals
2. Prove each EIC test separately: relationship (birth certificates, custody orders), residency (school and medical records covering 6+ months), and earned income (W-2s, 1099s)
3. Respond inside the 30-day window — silence forfeits the credit and the held refund is applied or released without it
4. If the credit is disallowed and you disagree, appeal within 30 days of the exam report rather than letting the findings become final
5. After any disallowance, file Form 8862 to recertify before claiming the EIC again — and know a recklessness finding carries a 2-year ban, fraud a 10-year ban

Straight answers

When do I get my refund?

The IRS releases the part of your refund that is not tied to the credits under audit and holds the EIC, Additional Child Tax Credit, Recovery Rebate Credit, and Premium Tax Credit portions until the audit closes. A fast, complete document package is the only thing that speeds this up.

What documents prove my child lived with me?

Records spanning more than half the tax year showing the child lived with you: school records, medical records, daycare statements, or a lease listing the child as a resident. A single letter is weak; a stack covering the school year is strong. Send legible copies — never originals.

What happens if my EIC is disallowed?

You repay the credit with interest, and a reckless or intentional disregard finding brings a 2-year ban on claiming the EIC — 10 years for fraud. After any disallowance you must file Form 8862 to recertify before claiming the credit again. If you disagree with the findings, you have 30 days from the exam report to appeal.

Where this sits in the machine

This notice belongs to the examination stage of the IRS process. 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

Representation means the examiner talks to your representative, not to you. With a signed Form 2848, an Enrolled Agent receives the information document requests, controls what goes back, and keeps the examination inside its stated scope.