Earned Income Credit

  1. Why was my return selected for review?
  2. What documents are needed for a review?
  3. Why do you need original birth certificates?
  4. How long does the review take?
  5. What if my refund is less than I expected?
  6. Why was my earned income credit adjusted or denied?
  7. Tips for completing the review

  1. Why was my return selected for review?

    We review many tax returns to determine whether the earned income tax credit is correct. Being selected for review does not necessarily mean that something is wrong with the credit claimed. All income tax returns, including e-filed and paper, may be selected for additional review.

  2. What documents are needed for a review?

    We may request additional information to help us make sure that you receive the correct amount of earned income credit. You will receive a letter that lists the information we need to complete the review, which may include original birth certificates, school and daycare records, and rent and lease documents. For self-employment income, we may ask you to provide records of your business income and expenses, which you are required to keep as a self-employed taxpayer. All of the information we ask for must be provided before your return can be processed.

  3. Why do you need original birth certificates?

    Original birth certificates are required to show your relationship with children listed as "qualifying children" for purposes of the earned income credit. State law prohibits you from making photocopies of original birth certificates and other vital records.

    Original birth certificates and other original vital records will be returned to you when the review is complete.

  4. How long does the review take?

    Processing of your return will take approximately six weeks after we receive all of the requested information. If you don't provide all of the information or if more information is needed, we may contact you again which could further delay processing your return.

  5. What if my refund is less than I expected?

    If your refund is less than you expected, read the notice of adjustment you received. This notice includes an explanation of the changes we made. If you disagree with any of the changes, you must appeal within 60 days of receiving the notice or the changes will become final.

  6. Why was my earned income credit adjusted or denied?

    If your earned income credit was adjusted or denied, read the notice you received from the department for an explanation. Credits may be adjusted or denied for many reasons, including that you do not qualify for the credit or you did not provide information we asked for. If you disagree with the adjustment or denial, you must appeal within 60 days of receiving the notice.

  7. Tips for completing the review
    • Provide all of the information we are asking for in the letter
    • Send the information by the deadline in the letter
    • Mail information as shown on the letter - we cannot take the information over the phone or email
    • If you can't meet the deadline, contact us to ask for more time
    • Make a copy of what you send for your records
    • After sending the information, allow up to six weeks for the review to be completed before contacting us

December 27, 2013