CP79· Examination / audit
CP79 — Refundable credits disallowed
- Category
- Examination
- Urgency
- Informational
- Response window
- no action
- Key form
- Form 8862
No action required — retain it with your records.
Why the IRS sent this
A prior audit disallowed a refundable credit.
No response required
CP79 is informational. Retain it with your tax records. No immediate action. To claim the disallowed credits in future tax years, attach Form 8862 to the return.
What to do
Required action
No immediate action. To claim the disallowed credits in future tax years, attach Form 8862 to the return.
Key form: Form 8862 — verify the current revision on irs.gov/forms-pubs before filing.
Notes from the primary source
Two-year and ten-year disallowance bars exist by statute but are NOT stated on the IRS detail page. Verify any year count with a separate primary citation before relying on it.
Go deeper
Educational pillars for this notice
Calm-corrective
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Source
Verified against the official IRS detail page on irs.gov/individuals/understanding-your-cp79-notice. Always re-verify against the IRS page before acting.