Updated October 19, 2026. Quick answer: A CP09 says you may be eligible for the Earned Income Credit but did not claim it. You complete the Earned Income Credit worksheet (Form 15111) that comes with the notice. If it confirms you are eligible, sign it and mail it in the envelope provided; if you are not eligible, you do not send it back. You can also respond online within 30 days of the notice date.
Quick reference
| Item | As the IRS describes it |
|---|---|
| What it is | Notice that you may be eligible for an Earned Income Credit you did not claim |
| Worksheet | Form 15111, Earned Income Credit (CP09) |
| Tax years named | 2025 and 2024 |
| Online reply window | 30 days from the date of the notice |
| Refund timing if approved | A refund check in 6 to 8 weeks |
| Status line | 800-829-0922 if you hear nothing after 8 weeks |
| Time to allow for an IRS reply (Tax Topic 651) | At least 30 days |
| Refund after a notice, if you owe nothing else the IRS must collect (Tax Topic 651) | Within 6 weeks of the notice date, which is 42 days |
What the notice says
The IRS gives the reason in one sentence: “You may be eligible for the Earned Income Credit but didn’t claim it on your tax return.”
It describes the credit as “a credit for certain people who work and have earned income.” It adds that “The credit may give you a refund even if you do not owe any tax.”
What to do with Form 15111
The IRS lists the worksheet for each tax year named on the notice: “Complete Earned Income Credit worksheet on Form 15111, Earned Income Credit (CP09)”. The page names tax year 2025 and tax year 2024.
If the worksheet shows you qualify: “Mail the signed worksheet in the envelope provided with your notice.” If it does not: “Do not return the Form 15111” The online route is “Send us your documents using the Documentation Upload Tool within 30 days from the date of this notice.” You enter the access code printed on your notice.
When the refund arrives
The IRS says “If we deny the credit, we’ll send you a letter of explanation.” For an approved credit the page gives a refund check in about 6 to 8 weeks, with the condition that you do not owe tax or other debts the IRS must collect from the refund. If you hear nothing after 8 weeks, the IRS gives a toll-free line, 800-829-0922.
For the credit itself, see the 2026 Earned Income Credit and Earned Income Credit Worksheet A.
Next year
The IRS tells you to “Claim the credit if you are eligible.” You can also “ask us to figure the earned income credit for you by writing “EIC” on the EIC line”, and the IRS says to write “No” on that line if you do not want the credit or do not qualify. The credit is claimed on Form 1040 line 27.
Where this comes from
The IRS page read for this page is the one titled Understanding your CP09 notice on irs.gov, as served on 2026-10-19. Your own notice controls: the dates, amounts and phone or fax numbers on it are the ones to use, and the IRS can update its page after we read it.
For IRS notices in general, Tax Topic 651 says “You should allow at least 30 days for a reply from the IRS.” It also says “Keep a copy of all IRS correspondence for your tax records.” On refunds it says “you’ll receive the refund within 6 weeks of the notice date.”
Common mistakes
- Returning Form 15111 when the worksheet shows you are not eligible. The IRS says not to send it back.
- Missing the 30 day online window, which runs from the date printed on the notice.
- Mailing the worksheet to the wrong place. Use the envelope provided with the notice.
- Confusing CP09 with CP27. They are the same kind of notice with different worksheets: CP09 uses Form 15111 and CP27 uses Form 15112.
Related: IRS Notice CP27, the 2026 Earned Income Credit, and IRS notices and letters.
Sources
- IRS, Understanding your CP09 notice (irs.gov): https://www.irs.gov/individuals/understanding-your-cp09-notice
- IRS, Tax Topic 651, Notices: what to do (irs.gov): https://www.irs.gov/taxtopics/tc651
Read from the IRS pages linked above on October 19, 2026. General information, not tax or legal advice. Your own notice and facts decide the outcome, and the number printed on your notice is the right place to confirm anything consequential.