Department of the Treasury Letter Number: Letter 3412 (SC) Internal Revenue Service Letter Date: [Service Center] [Service Center Address] Social Security Number: [Taxpayer's Name] Tax Year: [year] [Address] [Address] For Help Call: 1-800-829-1040[Address]
We Found A Problem In Your Earned Income Tax Credit Claim
Why We Are Contacting You
We’re sending you this letter because we found a problem with your Earned Income Tax Credit claim. We want to explain what the problem is and what you can do to correct it.
What The Problem Is
On your [year] federal income tax return you claimed an Earned Income Tax Credit because you had one or more children who lived with you for more than half of the year.
The Office of Child Support Enforcement, which is part of the U.S. Department of Health and Human Services, sends us information on child custody to help us administer the Earned Income Tax Credit. The information that office has sent us conflicts with your claim.
The chart below shows the information we received. It identifies the child or children, the child or children’s social security number, the state that provided the information, and the case number the state uses.
Child’s Name __Child’s SSN ___State______State Case Number___Noncustodial Parent’s SSN
1. [Child’s Name] [Child’s SSN] [State] [FCR Case Number] [NCP SSN]
2. [Child’s Name] [Child’s SSN] [State] [FCR Case number] [NCP SSN]
As you can see, the state agency has identified you or your spouse as the noncustodial parent and not as the custodial parent. You cannot claim an Earned Income Tax Credit for a child who does not live with you for more than half of the year. The information that we’ve received indicates that you may be ineligible for an Earned Income Tax Credit.
What You Should Do If You Have Custody of Your Child or Children
The information we received may not be accurate. Perhaps the state agency has mistaken information about who has actual custody.
You can correct the problem by contacting the state agency that provides custody information to the Office of Child Support Enforcement. Please don’t call us because we cannot correct the problem. We’ve enclosed a sheet with the phone numbers of state agencies to help you.
What You Should Do If Your Child or Children Didn’t Live With You In [year]
You should correct the problem by amending your original return.
You can amend your return by filling out and filing a Form 1040X, Amended U.S. Individual Income Tax Return. We’ve enclosed this form with instructions to help you. Page two of the instructions tells you where to mail the form when you’ve completed it.
For your future tax returns, please remember that you can only claim an Earned Income Tax Credit for a child who has lived with you for more than half of the year in which you are claiming the credit (the entire year for a foster child).
You can call us at 1-800-829-1040 with any questions you may have. Thank you for your cooperation.
Listing of telephone numbers for state agencies
Form 1040X and Instructions
Letter 3412 (SC) November 2000
Catalog No. XXXXXX