The IRS conducts audits by mail to verify a taxpayer’s eligibility for child-based refundable credits, such as the Earned Income Tax Credit. Typically the IRS holds the refund until the audit is complete.

For Earned Income Tax Credit audits, you’ll usually need to provide documentation verifying your relationship to the children claimed and that they lived with you for more than half the year. For information on the documents you can submit, visit Form 886-H, EIC Toolkit, at IRS.gov.

If you aren’t sure whether you qualify for the credits claimed, you can visit the Interactive Tax Assistant at IRS.gov/ita, or the EITC Assistant at IRS.gov/eitc.

Learn more about this process and what to expect by watching this helpful IRS video.