A CP09 notice means the IRS reviewed your return and thinks you may be eligible for the Earned Income Credit (EIC), but you didn't claim it. The EIC is a refundable credit for people who work and have low to moderate income, which means it can give you a refund even if you owe no tax. This notice isn't a bill or an audit. It's an invitation to check whether you qualify, using a worksheet the IRS includes.
Why you got a CP09
Based on your return, the IRS believes you may meet the rules for the EIC, usually because a dependent child listed on your return looks like an EIC qualifying child, but the credit wasn't claimed. This can happen when:
- You didn't know about the credit or thought you didn't qualify.
- Tax software or a preparer missed it, for example when a child was listed as a dependent but the EIC section was skipped.
- Your circumstances changed during the year, such as a new child or a drop in income.
The Form 15111 worksheet focuses on a child you already listed as a dependent. If the child you want to claim the EIC for wasn't listed as a dependent on your original return, the form says not to complete it; you would need to file Form 1040-X instead.
What the CP09 says
Look for:
- The tax year the notice covers. The IRS currently lists versions for tax years 2024 and 2025.
- Form 15111, Earned Income Credit (EIC) Worksheet (CP 09): a worksheet that walks you through the eligibility rules (the current revision is dated February 2026).
- An envelope to return the signed worksheet.
- An access code for the IRS Documentation Upload Tool, if you prefer to reply online.
What to do
- Read the notice and Form 15111 carefully. Step 1 of the worksheet screens you out if, for example, you lived in the U.S. for 6 months or less, your Social Security card says "Not Valid for Employment," or you are yourself someone else's qualifying child. If any of those apply, you don't qualify and don't need to respond. Step 2 asks about the dependent child's relationship to you, age and residency.
- Check the rules if you're unsure. Publication 596 explains them. Key points: the child must meet the relationship, age, residency and joint return tests; you, your spouse if filing jointly, and the child generally need valid Social Security numbers issued by the return's due date, including extensions.
- If the worksheet shows you qualify, sign it and mail it in the envelope provided, or upload it with the Documentation Upload Tool within 30 days of the notice date, using the access code on your notice.
- If the worksheet shows you don't qualify, don't send it back. No further action is needed.
- Keep a copy of the worksheet and the notice.
If you qualify
The IRS says it will send your refund in 6 to 8 weeks if you don't owe tax or other debts it is required to collect. If it denies the credit, it will send a letter explaining why. If you haven't heard anything after 8 weeks, the IRS says you can call 800-829-0922 to check the status.
Part of a refund can be used to pay past-due federal tax or certain other debts. See our guide to refund delays and offsets.
If you're not sure
Answer the worksheet honestly and only return it if it confirms eligibility. Claiming the EIC when you don't qualify can lead to an audit like a CP75, and if the credit is later disallowed, you may need to file Form 8862 before claiming it again (see CP79). Free help is available through IRS-sponsored Volunteer Income Tax Assistance (VITA) sites and Low Income Taxpayer Clinics.
Next year, if you think you might qualify but aren't sure how to figure the credit, the IRS says you can write "EIC" on the EIC line of your return and attach Schedule EIC, and it will calculate the credit for you. If you don't want the credit or don't qualify, write "No" on that line.
What happens if you ignore it
Nothing bad happens. A CP09 doesn't ask for money and doesn't start an audit. If you qualify and don't respond, you simply miss out on the credit. If you later decide you qualify, you can generally claim it on an amended return within the time limits for refunds; see our amended return guide and our page on refund time limits.
Is this notice real?
A CP09 arrives by mail and never asks you to pay a fee to receive a refund. Scammers sometimes promise refunds in exchange for personal or bank details, so be cautious about calls, texts or emails. Verify by calling the IRS at a number listed on irs.gov or checking your IRS Online Account. See how to spot IRS scams.
Frequently asked questions
What is the Earned Income Credit?
It's a credit for certain people who work and have earned income. Because it's refundable, it can produce a refund even if you don't owe any tax.
Do I have to respond?
Only if the worksheet shows you qualify and you want the credit. If you don't qualify, don't return the form.
When will I get my refund?
The IRS says in 6 to 8 weeks if you qualify and don't owe other debts it must collect. If you haven't heard after 8 weeks, call 800-829-0922.
Will claiming the credit get me audited?
Any return can be reviewed, and the IRS may check EIC claims more closely. If you answer the worksheet accurately and keep records showing your child lived with you, you should be in a good position if questions come up.
Sources
- Internal Revenue Service (IRS), "Understanding your CP09 notice". irs.gov
- IRS, Publication 596, "Earned Income Credit (EIC)". irs.gov
- IRS, Form 15111, "Earned Income Credit (EIC) Worksheet (CP 09)" (Rev. 2-2026). irs.gov
- IRS, Instructions for Form 8862 (Rev. 12-2025). irs.gov
- IRS, "How to know it's really the IRS calling or knocking on your door". irs.gov
IRSV.com is an independent guide and is not affiliated with the IRS. This page is general information, not tax or legal advice. Rules change; confirm details on IRS.gov or with a tax professional. Found an error? Tell us.