Critical — Act Immediately
Understanding IRS Notice CP79:
Earned Income Credit Banned for 2 Years
and How to Respond
Last Verified:
The Raw Code: What CP79 Actually Says
Due to reckless or intentional disregard of rules when claiming the Earned Income Credit, you are banned from claiming EITC for the next two years.
The Detangler™ — Plain English
Two-year EITC ban. The IRS decided you were reckless or fraudulent with the credit. This is serious. You're locked out of EITC for 2 years and you may owe back what you claimed. An EA can potentially appeal this.
What You Must Do Now
Contact an Enrolled Agent immediately. An appeal may be possible. Do not claim EITC during the ban period.
Get Free EA AssessmentFrequently Asked Questions
What is IRS Notice CP79?
Due to reckless or intentional disregard of rules when claiming the Earned Income Credit, you are banned from claiming EITC for the next two years.
What should I do when I receive CP79?
Contact an Enrolled Agent immediately. An appeal may be possible. Do not claim EITC during the ban period.
How serious is IRS Notice CP79?
Critical — Act Immediately. Immediate professional representation is strongly advised.