Did you receive CP79(CTC Denial Letter)?

This is denial letter for Child Tax Credit or Additional Child Tax Credit or Credit for Other Dependent 

• If the IRS examines a taxpayer's return and disallows all or part of an EITC, AOTC, CTC/ACTC, ODC or Head of Household claim on a return, the taxpayer: 
• Must pay back the amount in error with interest, 
• May need to file Form 8862, Information To Claim Certain Credits After Disallowance 
• Cannot claim the credit for the next two years if the IRS determines the error is because of reckless or intentional disregard of the rules, or 
• Cannot claim the credits for the next ten years if the IRS determines the error is because of fraud. 

Refer https://www.irs.gov/individuals/understanding-your-cp79-notice. Let us know, if you need any help.

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