IRS CP75 Refund Review Notice — Why Your Refund Is On Hold & What To Do
A CP75 is a Refund Review Notice. It means the IRS is holding your refund while it verifies certain credits or dependent eligibility claimed on your tax return.
This does not automatically mean you owe money. It means the IRS needs documentation before releasing your refund.
Your refund will remain frozen until the review is completed.
What Triggered This Notice?
CP75 is commonly issued when:
• Earned Income Tax Credit (EITC) was claimed
• Child Tax Credit (CTC) was claimed
• Education credits were claimed
• Dependent eligibility requires verification
• Filing status needs documentation support
The IRS may request proof of residency, relationship, income, or school attendance depending on the credit involved.
What the IRS Can and Cannot Do at This Stage
At this stage, the IRS may:
• Hold your refund
• Request supporting documentation
• Adjust or deny credits if documentation is insufficient
The IRS is not:
• Issuing a levy
• Seizing wages or bank accounts
• Sending a balance-due collection notice
This is a refund verification stage — not enforcement.
This Is NOT the Same As
• CP2000 — Income mismatch notice
• CP14 / CP501 / CP503 — Balance due notices
• CP90 / CP297 — Final levy notices
• 5071C — Identity verification notice
CP75 focuses on credit and dependent verification, not identity or collection.
Who This Documentation System Is For
• Individuals claiming refundable tax credits
• Parents verifying dependent eligibility
• Taxpayers with frozen refunds
• Anyone asked to provide supporting documentation
What’s Included in the CP75 Documentation System
• CP75 Response Planning Framework
• Dependent Eligibility Documentation Checklist
• Residency & Relationship Verification Worksheet
• Credit Eligibility Documentation Guide
• IRS Communication Log
• Deadline Tracking Sheet
• Submission Checklist
This system provides structured documentation templates to help you organize and respond in a complete and professional manner.
Important Notice
This product provides documentation templates and organizational tools.
It is not legal advice, tax advice, or representation.
Consult qualified professionals for legal or tax-specific guidance.
Frequently Asked Questions
Does CP75 mean I owe money?
No. CP75 means your refund is under review pending verification.
Will I lose my refund?
If sufficient documentation is not provided, the IRS may reduce or deny the credits claimed.
How long does the CP75 review take?
Processing times vary depending on documentation submitted and IRS review volume.
Is CP75 the same as identity verification (5071C)?
No. CP75 focuses on credit and dependent verification. 5071C is identity verification.
Can this turn into a balance due notice?
If credits are disallowed, the IRS may assess additional tax, which could later result in balance-due notices.
UNDERREPORTED INCOME
CP2000
Proposed tax adjustment due to income mismatch.
View Guide →
EARLY BALANCE DUE
CP14, CP501, CP503
Initial collection notices requesting payment or clarification.
View Guide →
STATUTORY DEFICIENCY
90-Day Notice
Formal right to petition Tax Court.
View Guide →
INTENT TO LEVY
CP504
Warning of potential asset or refund seizure.
View Guide →
REFUND REVIEW
CP75 / 5071C
Refund held pending verification or identity confirmation.
View Guide →
FINAL LEVY NOTICE
CP90 / LT11 / CP297
Final notice before enforced collection actions begin.
View Guide →
CDP HEARING
Form 12153
Collection Due Process request to halt enforcement while under review.
View Guide →