IRS Notice Guides

ID checks & audits

Respond to an EITC/Credit Documentation Audit (CP75)

3 min · reviewed June 15, 2026

Template, not legal or tax advice. Fill in the [bracketed] fields and act by the deadline printed on your notice — IRS deadlines (especially the 90-day Tax Court deadline) are strict. Keep a copy of everything and send by certified mail. Independent reference, not affiliated with the IRS.

A CP75 (or CP75A) is an audit of a credit you claimed — most often the Earned Income Tax Credit (EITC), and sometimes the Child Tax Credit or Head-of-Household status. The IRS is holding that part of your refund until you prove you qualified, usually for a qualifying child.

Deadline: respond by the date on the notice (commonly about 30 days). If you don’t, the IRS will disallow the credit and bill you for the refund amount — and a wrongful claim can bar you from the credit for future years, so respond carefully.

What they want — three things for a qualifying child

The CP75 includes Form 886-H-EIC listing acceptable documents. You generally must show:

  1. Relationship — the child is your son/daughter, grandchild, sibling, etc. (birth certificates, adoption or court records).
  2. Residency — the child lived with you in the U.S. more than half the year (school, medical, daycare, or social-service records, or a landlord/clergy letter showing your address and the child’s name and dates).
  3. Income — proof of the earned income that qualifies you (W-2s, 1099s, or self-employment records).

The cover letter

[Your name]
[Address]
[City, State ZIP]
[Daytime phone]

[Date]

Internal Revenue Service
[Use the address/fax on your CP75 notice]

Re: CP75 - documentation supporting my [year] EITC/credit claim
Name: [Your name]    SSN/ITIN: [xxx-xx-1234]
Tax year / form: [year / 1040]    Notice date: [date]
Qualifying child: [name], relationship [____]

To whom it may concern:

I am responding to the CP75 notice for my [year] return. Enclosed is documentation
proving I qualify for the [EITC / Child Tax Credit / Head of Household], per Form
886-H-EIC:

  Relationship: [birth certificate / court records for child]
  Residency (lived with me > half the year): [school / medical / daycare records /
    a signed letter from (landlord/clergy/official) showing my address, the child's
    name, and the dates]
  Income: [W-2 / 1099 / self-employment records]

These show my claim is correct. Please allow the credit and release the held
refund. Please confirm receipt.

Sincerely,
[Signature]
[Printed name]

How to send it

Map each document to the items on Form 886-H-EIC (included with the CP75), send copies by the deadline via the fax or address on the notice, and include the notice/response page so it’s matched to your case. Keep a full copy.

Notes. Send strong residency proof — that’s where most EITC audits are won or lost; third-party records (school, medical) showing the child at your address beat informal statements. If you didn’t actually qualify, don’t fabricate documents — incorrectly claiming EITC can trigger a 2- or 10-year ban plus penalties. Free help is available from Low Income Taxpayer Clinics. General information, not tax advice.

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