Main Street Practitioner Blog

Earned Income Tax Credit 2014 Claims: EITC Letters 5621 and 5621-A

The IRS is sending letters to some taxpayers who may not be entitled to some or all of the Earned Income Tax Credit claimed on their 2014 tax return. If your client(s) receive a letter, they should review their 2014 tax return for accuracy and, if needed, file an amended tax return to make the necessary corrections. Taxpayers who filed questionable EITC claims may receive one or both of the following letters:  

• Letter 5621 asks the taxpayer to review his/her tax return to determine if the children claimed each met all the qualifying child rules for the credit.
• Letter 5621-A asks the taxpayer to review his/her tax return 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 your due diligence requirements, go to the IRS Tax Preparer Toolkit on EITC Central.