On the paper
Read the list of items the IRS says it is auditing and the exact documents it asks for to verify each one.
The enclosed Form 886-H is the part that matters. It names the specific proofs the IRS accepts for each item, such as school or medical records that show a child lived with you for more than half the year. A response built from that list is far more likely to close the audit than a response built from what seems relevant.
Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.
Where this notice comes from
Refundable credit audits are worked by correspondence rather than in person, which makes the completeness of the mailed response the whole case.
The proof the IRS wants is usually documentary rather than testimonial. Residency, relationship, and support are shown by records from third parties, which is why the enclosed form lists schools, medical providers, and landlords.
If the response does not close the audit, the IRS issues a report and, if the disagreement stands, a statutory notice of deficiency with its own period for the United States Tax Court.
Sending the response in one complete package matters more here than in most IRS correspondence. Documents that arrive separately are matched to the file separately, and a partial set can be worked and closed before the rest is associated with it.
General next steps
- Work through the document request item by item and gather every proof it names.
- Send the whole set together, using the upload tool, the fax number, or the address the notice gives.
- Keep copies of everything you send and a record of the date and the method.
Timing
The IRS page for CP75, checked September 10, 2026, states no general period and refers to the response date and instructions on the notice. The date printed on the notice controls; do not calculate a deadline from this page.
What CP75 does not mean
CP75 is not an accusation of fraud, and it is not a denial of the credit. The credit is under review and the refund attached to it is held. It also does not put the rest of the refund at issue; the IRS holds the portion tied to the credits it names and generally releases the remainder.
What this page cannot tell you
This page cannot tell you whether you qualify for the credit under audit or whether your records will satisfy the examiner.
IRS audit defense
This letter involves an IRS examination or a proposed tax adjustment. Read IRS audit defense.
Official sources
If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.
Common questions
Will I get any of the refund while this is open?
The IRS says it holds the portion of the refund tied to the credits under audit. Whether the rest is released depends on the return and on other debts the IRS is required to collect.
What if I cannot get one of the documents on the list?
The list names the proofs the IRS prefers, and Form 886-H describes alternatives for several items. Sending what you can obtain, with an explanation of what is unavailable and why, is better than sending nothing.
Does the audit cover the whole return?
The notice names the items under audit. A refundable credit audit is worked by correspondence and is limited to the items it lists, which is a narrower proceeding than an examination of the return as a whole.
Can I still claim the credit in later years?
That depends on the outcome. A disallowance can carry consequences for later claims, and the report the IRS issues at the end of the audit states what it determined.