Federal · Internal Revenue Service
Earned income credit examination
CP75 · CP75A · CP75D
- What it is
- The refund is held while the IRS examines eligibility for the earned income credit and often the child tax credit, the additional child tax credit, head of household status or the American opportunity credit. The notice lists the documents that establish the qualifying child, residency and relationship tests.
- The clock it starts
- 30 days from the notice date to send the documents. The refund stays held until the examination closes.
- What a response has to establish
- The specific records the notice asks for (school, medical, lease or agency records showing the child lived with the taxpayer for more than half the year) with a cover letter that maps each record to the statutory test it satisfies.
- Authority
- IRC §32
What CitedTax drafts for this notice
A document-response letter that ties each enclosed record to the element of §32 it proves.
One credit. Upload the notice, state the firm's position and the facts, and the draft comes back in about thirty minutes with every claim graded against the cited text.
Other federal notices
For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.