A CP79 notice tells you that certain credits you claimed were denied in an audit, and that before you can claim them on a future return, you must show you're eligible. You do that by attaching Form 8862, Information To Claim Certain Credits After Disallowance, to your return. The notice itself doesn't ask for money or a reply. It matters most the next time you file. Two related versions, CP79A and CP79B, go further and bar the credits for 2 or 10 years.
Why you got a CP79
The IRS audited a return, often after a CP75 or similar audit letter, and denied or reduced one or more of these credits:
- Earned Income Tax Credit (EITC or EIC)
- American Opportunity Tax Credit (AOTC)
- Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), or the refundable Child Tax Credit (2021 only)
- Credit for Other Dependents (ODC)
When one of these credits is reduced or disallowed for any reason other than a math or clerical error, the rules require you to recertify with Form 8862 before claiming it again.
The three versions:
| Notice | What it means |
|---|---|
| CP79 | You can claim the credits again, but must attach Form 8862 to show you qualify |
| CP79A | 2-year ban: the IRS found your claim was due to reckless or intentional disregard of the rules (not fraud). After 2 years, you must file Form 8862 |
| CP79B | 10-year ban: the IRS found your claim was due to fraud. After 10 years, you must file Form 8862 |
What the CP79 says
Look for:
- The tax year that was audited.
- Which credits are affected.
- For CP79A or CP79B, the first year you can claim the credits again. The IRS says you can't claim them until the year shown on your notice.
- A reminder that Form 8862 will be needed.
What to do
- Keep the notice with your tax records. You'll need the details when you next claim the credit.
- Review the credit rules with your tax preparer before you file again. Publication 596 covers the EIC, Publication 972 the child credits, and Publication 970 the AOTC.
- When you next claim the credit and qualify, complete Form 8862 and attach it to your return, along with the usual schedules for each credit.
- If you have a CP79A or CP79B, don't claim the credits during the ban years shown on the notice.
- If you disagree with the audit, consider audit reconsideration (below).
When you don't need Form 8862
The Form 8862 instructions list exceptions. You don't need to file it if:
- You already recertified. After the earlier denial, you filed Form 8862 (or other documents), the credit was then allowed, and it hasn't been reduced or disallowed again for a reason other than a math or clerical error.
- You're claiming the EIC without a qualifying child, and the only reason your EIC was denied earlier was that a child listed on Schedule EIC wasn't your qualifying child.
The IRS's CP79 page makes the same point: you may still be able to claim the EIC without qualifying children and without Form 8862.
If you disagree with the audit
You may request audit reconsideration and send documents showing you were entitled to the credits for the audited year. For a CP79A or CP79B, you can also send information showing your claim wasn't due to reckless or intentional disregard, or wasn't due to fraud. Publication 3598 explains the process, and our audit reconsideration guide walks through what to send. The Form 8862 instructions also explain how to appeal the 2- or 10-year disallowance period.
If the audit is still open and you received a 30-day letter or a notice of deficiency, respond to that instead; see Letter 525 and CP3219A.
An optional audit reconsideration kit is available on this site, but it isn't required; a clear letter with copies of your proof for the audited year is what the IRS needs. A Low Income Taxpayer Clinic may help with EIC disputes for free if you qualify.
What happens if you ignore it
Ignoring the notice itself has no immediate effect. The problem comes later: if you claim one of these credits without Form 8862 when it's required, the IRS can deny the credit, which delays your refund. Claiming credits during a 2- or 10-year ban will also be denied. Any tax owed from the original audit is handled through the normal billing and collection notices; see can't pay your taxes.
Is this notice real?
A CP79 arrives by mail and doesn't ask for payment. If someone calls or texts about a CP79 and demands money or personal details, be suspicious. Verify by calling the IRS at a number listed on irs.gov or by checking your IRS Online Account. See how to spot IRS scams.
Frequently asked questions
What do I need to do to claim the credits in the future?
Complete Form 8862 and attach it to your return when you claim the credit and meet all the requirements. With a CP79A or CP79B, wait until the year shown on your notice.
How do I get Form 8862?
Download it from irs.gov, or call 800-TAX-FORM (800-829-3676) for forms and instructions.
Does a CP79 mean I committed fraud?
No. A plain CP79 only means a credit was denied and you must recertify. A fraud finding results in a CP79B and a 10-year ban.
Can I claim the EIC for myself without a child?
Possibly. If the only reason your EIC was denied was that a child on Schedule EIC wasn't your qualifying child, you can claim the EIC without a qualifying child without filing Form 8862, if you meet the other rules.
Sources
- Internal Revenue Service (IRS), "Understanding your CP79 notice". irs.gov
- IRS, "Understanding your CP79A notice". irs.gov
- IRS, "Understanding your CP79B notice". irs.gov
- IRS, Instructions for Form 8862 (Rev. 12-2025). irs.gov
- IRS, Publication 3598, "What You Should Know About the Audit Reconsideration Process" (Rev. 11-2023). irs.gov
IRSV.com is an independent guide and is not affiliated with the IRS. This page is general information, not tax or legal advice. Rules change; confirm details on IRS.gov or with a tax professional. Found an error? Tell us.