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This toolkit only addresses the EITC. Refer to your audit letter for any other items under audit and gather all other copies of the needed documents. Be aware that the documents you gather to prove the EITC may support other audit issues. For example, you gathered the documents showing your child lived with you for more than half of the year, the child’s age, and the child’s relationship to you. If you are also under audit for the dependency exemption, you don’t need to gather additional documents to prove relationship, residency or age. Just provide the items to show you supported the child under the qualifying child part and also the divorced, legally separated, or living apart from the other parent of the child claimed on your return if it applies to you.
Warning: You may agree with parts of the audit and disagree with other parts. For example, IRS questioned the EITC you claimed and the American Opportunity Tax Credit (AOTC). You have the documents to show you can claim the EITC for two of the three children you claimed and for the AOTC. Or you found you don’t qualify for the EITC with a qualifying child but you do qualify for EITC without a qualifying child. If you partially agree, follow the directions on this page. Don't sign the agreement page of the letter if you don't totally agree.
Don't sign the agreement page of the audit letter if you don't totally agree.
If you partially agree, follow the directions given in Next Steps—I Have a Qualifying Child for the EITC even if you agree you don’t have a qualifying child but disagree with other parts of the audit.
If you agree with us, sign and return the agreement part of the audit letter.
If you are due a refund, you should receive it within eight weeks.
If you owe additional taxes, pay the whole amount or as much as you can with a check or money order payable to the United States Treasury to avoid owing extra penalties or interest. If you can’t pay it all, see the Publication 3498-A, The Examination Process (Audits By Mail), for other payment options or visit irs.gov and search for “tax payment options.”
You may qualify for low cost or free help from a Low-Income Tax Clinic and you have rights during an audit, see, Your Rights During an Audit and More Resources.
Remember:
If at any time, going through this toolkit, you find you won’t be able to get the information to the IRS within the 30 days, call the number on the notice to ask for more time.
Related Items:
EITC Home Page
Tax publications you may find useful
Forms you may find useful
How to get help