The IRS is sending letters to some taxpayers who may not be entitled to some or all of the EITC claimed on their 2014 tax return.

If your client receives a letter, they should review the 2014 tax return for accuracy and, if needed, file an amended tax return to make the necessary corrections, the IRS advised. Taxpayers who filed questionable EITC claims may receive one or both of the following:

  • Letter 5621 asks the taxpayer to review the return to determine if each of the children claimed met all the qualifying child rules for the credit.
  • Letter 5621-A asks the taxpayer to determine if all the income and expenses reported from self-employment on Schedule C or Schedule C-EZ are complete and correct.

For more information on due-diligence requirements, go to the IRS Tax Preparer Toolkit on EITC Central.