IRS Notice CP75: What It Means & What to Do
CP75 means the IRS is auditing your Earned Income Credit and holding part of your refund. Learn what to send and how to respond.
Written and maintained by Joseph Lancaster, Settlement Officer since January 2013
Published · Checked against IRS sources on
Quick answer
What is an IRS CP75 notice and what should I do?
CP75 means the IRS is auditing your Earned Income Credit and holding that part of your refund. Send the requested documents with the response form, all at once, by upload, fax or mail. If you cannot, the IRS will disallow the items.
Who this applies to: People who claimed the Earned Income Credit and were selected for audit.
What can change this answer
- Part of your refund is held until the audit ends
- Missing documents lead to the items being disallowed
- Selection does not imply wrongdoing
Recommended next step
Gather the documents listed in the enclosed forms and upload them.
Read the full guideCP75 means the IRS is auditing your return and needs documents to verify the Earned Income Credit you claimed. It is holding the EIC, Additional Child Tax Credit and/or Recovery Rebate Credit parts of your refund, and may hold any Premium Tax Credit, until the audit is done.
Immediate Steps to Take
- 1Read the notice and the enclosed forms; there is one form for each item audited
- 2Gather copies of the documents requested
- 3Complete the response form showing which items each document supports
- 4Send everything at once by upload, fax or mail
What CP75 means
The IRS is auditing your return to verify the Earned Income Credit. Until it finishes, it is holding the EIC, Additional Child Tax Credit and/or Recovery Rebate Credit portions of your refund, and may also hold the Premium Tax Credit. The IRS says being selected for audit does not mean you made an error or were dishonest.
How to send your documents
- Upload using the IRS Campus Correspondence Exam Document Upload Tool. This is the fastest option.
- Fax the completed form and documents to the number in the notice.
- Mail the documents with the notice stub to the address at the top of the notice.
Send all your documents at the same time and make sure they are easy to read to avoid delays.
If you cannot provide the documents
The IRS will disallow the audited items and send you an examination report showing the proposed changes. If you are stuck or facing hardship, the Taxpayer Advocate Service may be able to help.
Frequently Asked Questions
Can I claim the EIC for my fiancé's child?
No. The IRS says you must be married to the child's parent during the tax year to claim the credit for that child.
What if someone else filed using my name and Social Security number?
Call the IRS at the number on the notice. See our tax identity theft guide for the steps to report it.
Why was my return picked for audit?
The IRS selects returns through random sampling, computer screening and by comparing returns with forms such as W-2s and 1099s. Selection does not mean you did anything wrong.
Authority Citations
This content is based on the following official IRS sources. All links open in a new tab.
Information current as of 2026. Tax laws change frequently. Verify with official IRS sources before taking action.
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