Updated October 19, 2026. Quick answer: A CP27 says IRS records indicate you may be eligible for the Earned Income Credit but did not claim it. You complete the Form 15112 worksheet. If you are eligible, sign, date and mail it in the envelope provided; if not, do not return it. An approved credit comes as a refund in about 6 to 8 weeks, and the IRS gives a status line for after 8 weeks.
Quick reference
| Item | As the IRS describes it |
|---|---|
| What it is | Notice that you may be eligible for an unclaimed Earned Income Credit |
| Worksheet | Form 15112, Earned Income Credit Worksheet (CP27) |
| Tax years named | 2025 and 2024 |
| If eligible | Sign, date and mail Form 15112 in the envelope provided |
| If not eligible | Do not return Form 15112 |
| Status line | 800-829-0922 after 8 weeks |
| Time to allow for an IRS reply (Tax Topic 651) | At least 30 days |
| Refund check if approved | 6 to 8 weeks (42 to 56 days) |
| Call the status line after | 8 weeks (56 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 reason is stated directly: “our records indicate you may be eligible for the Earned Income Credit (EIC) but didn’t claim it on your tax return.”
The IRS adds who benefits: “People without dependent children may qualify for a refund, even if they do not owe any tax.”
What to do
The worksheet is “Complete the EIC Eligibility Form 15112, Earned Income Credit Worksheet (CP27)” for each tax year the notice names, 2025 and 2024. “Sign and date the Form 15112.” Then “Mail the signed Form 15112 in the envelope provided.”
If you do not qualify: “Do not return the eligibility Form 15112 to us.”
What happens next
The IRS says “We’ll review your Form 15112 and make a determination.” If approved, a refund follows in about 6 to 8 weeks as long as you do not owe tax or other debts the IRS must collect. If the credit is denied, “we’ll send you a letter of explanation.” After 8 weeks without word, the IRS gives 800-829-0922.
If you lost the envelope: “Mail the completed worksheet to the address listed on the top left corner of the worksheet.” The IRS explains that this office handles your region, so sending it there avoids delays.
Next year
The IRS tells you to “Claim the credit if you are still eligible.” The credit goes on Form 1040 line 27; the qualifying rules are in the 2026 Earned Income Credit and the worksheets in Worksheet A and Worksheet B.
Where this comes from
The IRS page read for this page is the one titled Understanding your CP27 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
- Mailing Form 15112 to the return address you used for your tax return instead of the envelope or the worksheet address.
- Sending the worksheet back when you do not qualify. The IRS says not to.
- Assuming the credit is automatic. The IRS reviews the signed worksheet and decides.
- Treating CP27 as CP09. CP27 uses Form 15112 and has no online-upload instruction on the IRS page.
Related: IRS Notice CP09, the 2026 Earned Income Credit, and IRS notices and letters.
Sources
- IRS, Understanding your CP27 notice (irs.gov): https://www.irs.gov/individuals/understanding-your-cp27-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.