IRS NOTICE REFERENCE
Understanding your CP74 notice
We’ve reviewed the information you provided on Form 8862, Information to Claim Certain Refundable Credits After Disallowance, and we’re happy to inform you that you’ve successfully shown that you are eligible and qualify…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP74
- Category
- Refund claims and litigation
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6532; §7422; §6511 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We’ve reviewed the information you provided on Form 8862, Information to Claim Certain Refundable Credits After Disallowance, and we’re happy to inform you that you’ve successfully shown that you are eligible and qualify for these certain credits claimed on your tax return.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
You're all set! You don't need to do anything else. If you're expecting a refund, you should receive it within 6 weeks, as long as you don't owe any other taxes or debts.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 4.10.11 — 4.10.11 Claims for Refund, Requests for Abatement, and Audit Reconsiderations
- IRM 4.19.16 — 4.19.16 Claims
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp74-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)