- What it means
- The IRS has banned you from claiming the earned income credit for a period of years after finding a prior claim was reckless or fraudulent.
- Respond within
- The date on the notice
- What to send
- Nothing now. Form 8862 after the ban period ends.
- Write it
- Document cover letter
- When to get help
- If you believe the ban was wrongly imposed, get help; the appeal path runs through the examination that produced it.
What the letter says
A two-year ban for a reckless claim, or ten years for fraud. During the ban, EITC claims are disallowed automatically.
What to do
Do not claim the credit during the ban period. After it ends, attach Form 8862 to the first return that claims it.
What to gather
- The notice
- The examination report behind the ban
Write back
The Document cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.