IRS CP85A Notice: How to Resolve Filing Status Discrepancies
Summary:
The IRS sends a CP85A Notice when there is a need to confirm your filing status and your eligibility for the Earned Income Tax Credit (EITC). This notice is typically issued if the IRS has reason to believe your chosen filing status, such as Head of Household, may be inaccurate or you might not qualify for the EITC. Responding appropriately is crucial to avoid delays in processing your tax return or potential penalties. Understanding the notice and addressing any issues promptly ensures smooth communication with the IRS and prevents further complications.
Have you recently received an IRS CP85A Notice? If so, don’t worry—you’re not alone. This notice is a formal communication from the IRS, often requiring clarification about your filing status or EITC eligibility. While it may sound daunting, knowing how to respond can resolve the situation efficiently. In this article, we’ll break down what an IRS CP85A Notice entails, why you might receive one, and how to take action effectively.
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What is an IRS CP85A Notice?
An IRS CP85A Notice, titled “Please Help Us Confirm Your Filing Status,” is sent when there is a discrepancy or uncertainty surrounding your tax filing status, particularly when claiming the Head of Household status and the Earned Income Tax Credit (EITC). The IRS uses this notice to ensure taxpayers are following the guidelines for claiming these benefits.
Why the IRS sends a CP85A Notice
The IRS issues this notice to ensure the accuracy of your tax return. Common reasons include:
- Head of Household status verification: This filing status requires specific criteria, including maintaining a home for a qualifying person.
- EITC eligibility check: The EITC has strict income thresholds and qualifying criteria. If the IRS suspects your income or filing status disqualifies you, they may flag your return.
- Discrepancies in information: Information on your return may not align with the IRS’s records, triggering a request for clarification.
Struggling with IRS notices? If you’ve received an IRS letter and aren’t sure how to handle it, you might want to explore professional tax relief options. Optima Tax Relief has helped thousands of people resolve their tax issues and get back on track with the IRS. Learn more about how they can assist you with your situation.
Pro Tip
Set up IRS account alerts online to get real-time notifications on any changes to your tax return or account. This helps you stay updated on adjustments and due dates.
Common reasons for receiving an IRS CP85A Notice
Filing as head of household incorrectly
Filing as Head of Household comes with specific requirements that taxpayers must meet to avoid discrepancies. The IRS defines this status for individuals who are unmarried or considered unmarried at the end of the tax year. Additionally, you must have paid more than half the cost of maintaining a home during the year and have a qualifying dependent who lived with you for more than six months. Meeting these conditions is essential because incorrectly claiming Head of Household status can trigger an IRS inquiry through the CP85A Notice.
For example, if you claimed this status but your dependent does not meet IRS qualifications, such as failing to meet residency or relationship criteria, the IRS may request further clarification. Similarly, providing insufficient proof of household expenses or mistakenly considering yourself the primary caretaker when another individual fulfills this role could result in receiving the notice. The IRS uses this process to verify that taxpayers who claim Head of Household are entitled to the associated tax benefits.
Earned Income Tax Credit (EITC) eligibility issues
The Earned Income Tax Credit (EITC) is a valuable benefit designed to support low-to-moderate-income taxpayers, but it comes with strict eligibility rules. The IRS may issue a CP85A Notice if they suspect that the information on your tax return does not align with their requirements for this credit. For instance, your reported income might exceed the thresholds allowed for EITC eligibility. Each filing status has specific income limits, and exceeding these amounts disqualifies you from claiming the credit.
Another common issue arises when taxpayers claim the EITC without a qualifying child. While individuals without children can still be eligible for a smaller credit, they must meet additional requirements, such as age limits and residency conditions. Filing statuses that conflict with EITC eligibility, such as Married Filing Separately, can also result in the IRS flagging your return. Additionally, discrepancies in dependent qualifications, such as claiming a child who does not meet age, residency, or relationship criteria, often lead to IRS scrutiny.
The IRS’s goal is to ensure that taxpayers who claim the EITC meet all eligibility requirements. Even small errors, such as misreporting income, misunderstanding the rules, or failing to provide proper documentation, can result in a CP85A Notice. This ensures that the credit is distributed only to those who qualify and discourages fraudulent claims.
Pro Tip
If you’re unsure about any part of the CP85A Notice, contact the IRS directly using the phone number on the notice. Having clear communication can prevent misunderstandings.
Documentation errors or missing records
Documentation is critical when filing taxes, particularly for complex claims like Head of Household status or the Earned Income Tax Credit. A CP85A Notice often arises when the IRS finds that your return is missing necessary supporting documents or contains errors in the records you submitted. For example, you might be asked to provide proof of household expenses, such as rent receipts, mortgage statements, or utility bills, to confirm your financial contribution as the primary provider of the household.
Similarly, if you claim a dependent, the IRS may request additional documentation to verify the relationship and residency. This could include birth certificates, school records, or medical documents showing that the dependent lived with you for the required time. When records are incomplete, inaccurate, or do not align with the IRS’s data, they may issue a CP85A Notice to resolve the discrepancies.
Sometimes, the issue arises not from the absence of documents but from insufficient detail in the records provided. For instance, vague or incomplete expense logs may fail to demonstrate your role as the primary financial supporter of the household. Without thorough documentation, the IRS may disallow your claims for tax benefits, further complicating your tax situation. By ensuring all records are accurate and complete, you can minimize the risk of receiving a CP85A Notice.
Pro Tip
Always keep a dedicated folder for your tax documents, including notices like the CP85A, proof of income, and dependent records. Staying organized simplifies responding to IRS requests.
How to respond to an IRS CP85A Notice
Receiving an IRS CP85A Notice requires a prompt and thoughtful response. Here’s how to handle it effectively:
Steps to take when responding
- Read the notice carefully: The notice will explain why the IRS needs additional information and detail what they need from you.
- Review your tax return: Cross-check your filing status and EITC claims with IRS guidelines to ensure accuracy.
- Gather supporting documentation: This may include proof of your relationship with a qualifying dependent, income records, or household expense receipts.
- Submit your response: Provide the requested information to the IRS by mail or through your online account.
- Seek professional help: If you’re uncertain about how to proceed, consult a tax professional to ensure your response is correct.
Tips for submitting accurate documentation
When responding to a CP85A Notice, make sure your documentation is thorough and well-organized:
- Proof of Head of Household eligibility: Include rent or mortgage statements, utility bills, and grocery receipts that demonstrate your role as the primary provider.
- Proof of dependent relationship: Submit birth certificates, school records, or custody agreements for qualifying dependents.
- Income verification: Provide W-2s, 1099 forms, or pay stubs that validate your reported income.
Clear, complete documentation reduces the chances of further inquiries from the IRS.
Pro Tip
Consult a tax professional if you have a complex situation, such as multiple dependents or income sources. Their expertise ensures your response to the IRS is accurate and thorough.
Consequences of ignoring an IRS CP85A Notice
Failing to respond to a CP85A Notice can result in several consequences, including:
- Delays in tax return processing: The IRS will not finalize your return until you address the discrepancies raised in the notice.
- Denial of the EITC: If you fail to provide sufficient evidence, the IRS may disallow your EITC claim, potentially increasing your tax liability.
- Increased scrutiny: Ignoring the notice can lead to additional audits, fines, or penalties.
Timely action is the best way to prevent these complications and resolve your tax situation efficiently.
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Frequently asked questions
what should you do if you lose your IRS CP85A notice?
If you lose your CP85A Notice, don’t panic. Log in to your IRS online account to retrieve details about the notice or contact the IRS directly. You can also request a reissued notice by calling the number provided for general inquiries on the IRS website. Always keep a copy of the original notice for your records when possible.
can you respond to the IRS CP85A notice online?
Yes, you can respond to the CP85A Notice online if you have set up an IRS account. Use the IRS portal to upload supporting documentation, review the notice details, and submit your response electronically. This option is faster and more secure compared to mailing your response.
how long does it take for the IRS to process your response?
The time it takes for the IRS to process your response varies. Typically, it can take up to 60 days, but delays may occur during peak tax seasons. If you don’t hear back after 60 days, follow up with the IRS using the contact information on the CP85A Notice.
can ignoring the CP85A notice lead to an audit?
Yes, ignoring the CP85A Notice may increase the likelihood of an audit. The IRS uses this notice to clarify discrepancies or missing information. Failure to respond can escalate the situation, resulting in additional scrutiny of your tax return, penalties, or interest.
what should you do if you disagree with the IRS’s assessment?
If you disagree with the IRS’s findings in the CP85A Notice, you can dispute it. Prepare a written explanation and include all supporting documentation that validates your claim. Follow the instructions on the notice for submitting disputes. You may also consider consulting a tax professional to ensure your response is clear and complete.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
| CP01 | The IRS verified your claim of identity theft and will monitor your account. |
| CP01H | The IRS received a tax return with a social security number that belongs to a dead person. |
| CP02H | Money is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma. |
| CP03C | You received the First-Time Homebuyer Credit for a house you purchased. |
| CP04 | You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. |
| CP08 | You may be entitled to additional money due to the Additional Child Tax Credit. |
| CP10 | Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP10A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP11 | You owe money because the IRS amended your return due to a miscalculation. |
| CP11A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed. |
| CP11M | Your tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP12 | You are due a bigger refund because the IRS corrected one or more mistakes on your tax return. |
| CP12A | The IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return. |
| CP12E or CP12F | The IRS corrected a miscalculation on your return. |
| CP12M | The IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. |
| CP12R | The IRS made changes to the computation of the Rebate Recovery Credit on your return. |
| CP13 | The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero. |
| CP13A | The IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero. |
| CP13M | The IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero. |
| CP13R | The IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero. |
| CP14 | You owe money on unpaid taxes. |
| CP16 | The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts. |
| CP21A | You owe money due to the changes you requested that the IRS make on your tax returns. |
| CP21B | You are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks. |
| CP21C | The IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero. |
| CP21E | As a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes. |
| CP21I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP22A | The IRS made the changes you requested, and you owe money as a result. |
| CP22E | As a result of your recent audit, the IRS changed your tax return, and you now owe money. |
| CP22I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP23 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes. |
| CP24 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP24E | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP25 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero. |
| CP31 | You need to update your address because your refund check was returned to the IRS. |
| CP45 | The IRS was unable to apply your overpayment to your estimated tax as you requested. |
| CP49 | The IRS used all or part of your refund to pay a tax debt. |
| CP53 | Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit. |
| CP57 | The bank declined your payment, so the IRS was unable to draft funds from your bank account. |
| CP71 | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71A | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71C | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71D | A reminder of the amount you owe in tax, penalty, and interest. |
| CP88 | The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax. |
| CP90 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing. |
| CP91 | The IRS will levy up to 15% of your social security benefits for unpaid taxes. |
| CP120 | The IRS needs documentation of your tax-exempt status. |
| CP120A | Your organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years. |
| CP130 | You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed. |
| CP152 | The IRS received your return. |
| CP153 | The IRS will send your refund by mail because your direct deposit did not go through. |
| CP161 | You have an unpaid balance due to the IRS. |
| CP166 | Your monthly payment to the IRS did not go through due to insufficient funds in your bank account. |
| CP178 | You may no longer owe excise tax because your tax return filing requirements changed. |
| CP231 | You need to update your address because your refund was returned to the IRS. |
| CP259 | You did not file the business tax return identified in the notice. |
| CP259A | You should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard). |
| CP259B | The IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259C | The IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259D | You must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return. |
| CP259E | You should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP259F | The IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return. |
| CP259G | The IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. |
| CP259H | As a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP276A | You submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time. |
| CP276B | The IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time. |
| CP297 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP297A | The IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP298 | The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes. |
| CP501 | You have a balance due on one of your tax accounts. |
| CP503 | You have an unpaid balance on one of your accounts, and the IRS has not heard from you. |
| CP504 | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe. |
| CP504B | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe. |
| CP521 | A reminder that you have an installment agreement payment due. |
| CP523 | You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets. |
| CP601 | Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. |
| CP603 | No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas. |
| CP604 | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda. |
| CP604B | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda. |
| CP621 | Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente. |
| CP623 | Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo. |
| CP711 | Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones. |
| CP721 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP722 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP771 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP772 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP773 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP774 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP959 | Usted no radicó su planilla de contribución de negocios identificada en este aviso. |
| CP2000 | The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due. |
| CP3219A | The IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. |
| CP3219N | The IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days. |
| Letter 0012C | The IRS needs additional information to process your tax return. |
| Letter 0484C | The IRS wants a completed |
| Letter 0525 | Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed. |
| Letter 531 | IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return. |
| Letter 0668D(LP 68) | The IRS released their levy. |
| Letter 0549C | Your tax bill was paid. |
| Letter 0681C | The IRS accepted your payment proposal. However, this is not a formal Installment Agreement. |
| Letter 0757C | You did not adhere to the terms of your Installment Agreement. |
| Letter LT 11 | The IRS plans to seize your property or rights to property. |
| Letter 1058 | The IRS has not received your payment. It plans to seize your property or rights to property. |
| Letter 1615 (LT 18) | You must respond to the IRS within 10 days of this notice regarding past due tax returns. |
| Letter 1737 (LT 27) | Complete and sign Form 433F, Collection Information Statement. |
| Letter 1961C | Your application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify. |
| Letter 1962C | Your application for a |
| Letter 2050 (LT 16) | The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed. |
| Letter 2257C | The IRS is providing the payoff amount that you requested. |
| Letter 226-J | An IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP). |
| Letter 2271C | A request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information. |
| Letter 2272C | An IRS letter explaining why your request to pay the balance due in installments was declined. |
| Letter 2273C | A confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included. |
| Letter 2318C | A response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged. |
| Letter 2357C | The IRS is admitting that it did not send you the balance due notices that it should have. |
| Letter 2603C | The IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property. |
| Letter 2604C | The IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction. |
| Letter 2761C | The IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer. |
| Letter 2789C | An annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid. |
| Letter 2840C | Confirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify). |
| Letter 3030C | Provides an explanation of the tax, penalty, and interest still due on your account. |
| Letter 3127C | A confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities. |
| Letter 3174 | A reminder of taxes due after the IRS has sent a Notice of Intent to Levy. |
| Letter 3217C | The IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify). |
| Letter 3228 (LT 39) | A request to pay the balance due within 10 days using the envelope provided. |
| Letter 3500 | The IRS has received your documents, and it needs additional time to review them. |
| Letter 3572 | Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment. |
| Letter 4883C | The IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately. |
| Letter 4903 (LT 26) | You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response. |
| Letter LP 47 | The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address. |
| Letter LP 59 | The IRS has not received a response to the notice of levy it previously sent. |
| Audit Letter 2205 | The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit). |
| Letter 915 | You recently underwent an audit, and the IRS informs you that you now owe taxes. |
Key takeaways
- The IRS CP85A Notice seeks clarification on your filing status and EITC eligibility.
- Common issues include discrepancies in Head of Household claims or income thresholds for the EITC.
- Responding quickly with accurate information ensures smooth resolution.
- Ignoring the notice can result in delays, denied credits, or further IRS action.
- Seek professional assistance if unsure how to proceed.
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