- What it means
- A refundable credit was disallowed and you may not claim it for the next two years.
- Respond within
- The date on the notice
- What to send
- Nothing now. Form 8862 after the ban.
- Write it
- Document cover letter
- When to get help
- Same as CP75C.
What the letter says
The examination found the credit claim was reckless. The two-year ban starts with the next tax year.
What to do
Note the years covered. Attach Form 8862 to the first return after the ban that claims the credit.
What to gather
- The notice
- The examination report
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.