IRS CP09 Notice: What Is It and How Should You Respond?
Summary:
The IRS CP09 notice is sent to taxpayers who may qualify for the Earned Income Tax Credit (EITC) but did not claim it on their tax return. This notice provides instructions on how to determine eligibility for the credit by completing Form 15111, the Earned Income Credit Worksheet, and what steps to take depending on your eligibility status. If eligible, you could receive a refund even if you don’t owe any taxes. Responding quickly to this notice can potentially result in a tax refund or reduce the amount you owe.
Receiving a notice from the IRS often triggers a sense of anxiety, but not all notices mean you owe money. If you receive an IRS CP09 notice, you may be eligible for a tax refund! This notice informs you that the IRS believes you could qualify for the Earned Income Tax Credit (EITC), but you didn’t claim it on your tax return. The good news is that responding promptly could put money back in your pocket. In this guide, we’ll break down everything you need to know about the IRS CP09 notice, the steps to take, and how to determine whether you qualify for this valuable tax credit.
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What is an IRS CP09 Notice?
The IRS CP09 notice is a letter sent to taxpayers who may qualify for the Earned Income Tax Credit (EITC) but did not claim it on their tax return. The EITC is a refundable tax credit aimed at helping lower to moderate-income workers and families. If you meet the eligibility requirements, the credit can significantly reduce your tax liability and may even result in a refund. The notice includes details about the potential refund you could receive if eligible and provides instructions on how to claim it.
The main purpose of the IRS CP09 notice is to inform you that the IRS has reviewed your tax return and believes you may qualify for the EITC. However, you must complete additional paperwork (Form 15111) to verify your eligibility and claim the credit.
Pro Tip
If you believe you’re eligible for the Earned Income Tax Credit but didn’t receive an IRS CP09 notice, you can still file Form 15111 to determine eligibility. Being proactive can help you claim potential credits you may have missed.
Why you received the IRS CP09 Notice
You received an IRS CP09 notice because the IRS determined that you might be eligible for the Earned Income Tax Credit (EITC) but did not claim it on your tax return. This may happen if you did not know you were eligible for the credit or if there were discrepancies in your tax return information. The IRS typically identifies potential eligibility for the EITC based on your reported income and other tax return data.
The notice includes the amount of the anticipated refund, but this is contingent on you completing and returning Form 15111 to confirm your eligibility for the EITC. If you are eligible, you could receive a refund even if you don’t owe any taxes. However, if you don’t qualify, no further action is required.
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How to respond to an IRS CP09 Notice
Receiving an IRS CP09 notice means there are steps you need to take to determine your eligibility for the Earned Income Tax Credit (EITC). Here’s what you should do:
Read the notice carefully
The first step is to thoroughly read the IRS CP09 notice. The notice will explain why you received it, the potential amount of the credit you may be eligible for, and the steps you need to take next. Pay close attention to the instructions regarding Form 15111, the Earned Income Credit Worksheet.
Complete Form 15111
Form 15111 is the Earned Income Credit Worksheet that helps you determine whether you qualify for the EITC. The worksheet asks questions about your income, filing status, and dependents to assess eligibility. Follow the instructions carefully when completing this form, as accuracy is essential for determining your qualification.
Mail the completed form
Once you’ve completed Form 15111 and determined that you qualify for the EITC, sign and date the form (both you and your spouse, if married filing jointly). Use the envelope provided with your IRS CP09 notice to mail the form back to the IRS. Be sure to return the form within the timeframe specified in the notice (usually 30 days from the date of the notice) to avoid delays in receiving your refund.
Pro Tip
Review IRS Publication 596 before completing Form 15111. This publication provides detailed guidance on eligibility for the Earned Income Tax Credit and can help ensure you fill out the form correctly.
Respond online (Optional)
Alternatively, you can submit the required documents online using the IRS’s Documentation Upload Tool. The IRS CP09 notice includes an access code that you can use to upload the completed Form 15111 through their online system. This method may expedite the process.
Wait for your refund
If you’re eligible for the credit, the IRS will send you a refund check in approximately six to eight weeks. If you don’t hear from the IRS after eight weeks, you can call their toll-free number (800-829-0922) to inquire about the status of your refund.
What happens if you’re not eligible for the Earned Income Tax Credit?
If, after completing Form 15111, you find that you’re not eligible for the Earned Income Tax Credit, there’s no need to send the form back to the IRS. Simply disregard the notice, and no further action is required on your part. The IRS will not take any action if you do not return the form.
What is the Earned Income Tax Credit (EITC)?
The Earned Income Tax Credit (EITC) is a refundable tax credit designed to benefit low to moderate-income workers and families. The credit reduces the amount of taxes owed and, in some cases, may result in a refund even if you don’t owe any taxes.
Eligibility criteria for the EITC
To qualify for the EITC, you must meet several eligibility requirements:
- Income Limits: The amount you can earn and still qualify for the EITC depends on your filing status and the number of qualifying children you have. These limits are updated annually by the IRS.
- Valid Social Security Number (SSN): You, your spouse (if married), and any qualifying children must have valid SSNs.
- Filing Status: You cannot file as “Married Filing Separately” unless you meet certain conditions for separated spouses.
- Residency: You must be a U.S. citizen or resident alien for the entire tax year.
- Investment Income: Your investment income must be below the IRS limit (currently $10,000 or less for the year).
- No Form 2555: You cannot claim the EITC if you file Form 2555 to exclude foreign earned income.
Pro Tip
Use the IRS Documentation Upload Tool for a faster response when submitting Form 15111. Uploading documents online is quicker than mailing and can speed up the process of receiving your refund.
How the IRS CP09 Notice affects your tax return
The IRS CP09 notice can significantly impact your tax return if you’re eligible for the Earned Income Tax Credit (EITC). If the IRS determines that you qualify for the EITC after submitting Form 15111, they will adjust your tax return to reflect the credit. This may result in a refund or reduce the amount of taxes you owe.
However, if you owe outstanding federal or state debts, such as back taxes or child support, the IRS may use your refund to offset these debts. If you have no outstanding debts, the refund will be mailed to you within the expected six to eight weeks.
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Frequently asked questions
What should you do if you don’t receive an IRS CP09 notice but think you qualify for the EITC?
If you believe you qualify for the Earned Income Tax Credit (EITC) but haven’t received an IRS CP09 notice, you can still claim the credit. Complete and file Form 15111, the Earned Income Credit Worksheet, to determine your eligibility. It’s essential to review the IRS guidelines on EITC qualifications, as you may be able to claim the credit when filing an amended return.
Can you claim the EITC if you don’t have qualifying children?
Yes, you can claim the EITC even if you don’t have qualifying children. However, you must meet other eligibility requirements, such as income limits, valid Social Security numbers, and U.S. residency for the entire year. Be sure to complete Form 15111 to see if you qualify for the credit based on your situation.
What happens if you don’t respond to the IRS CP09 notice?
If you don’t respond to the IRS CP09 notice within the specified timeframe, you may miss out on claiming the Earned Income Tax Credit (EITC). The IRS will not process the credit automatically without confirmation of your eligibility through Form 15111. To avoid losing the potential refund, it’s important to submit the form promptly or clarify any ineligibility.
How long does it take to receive a refund after you submit Form 15111?
Once the IRS receives your completed Form 15111 and verifies your eligibility for the Earned Income Tax Credit, it typically takes six to eight weeks to process your refund. If you have outstanding debts, such as unpaid taxes or child support, the refund may be applied toward those amounts. If you haven’t received your refund after eight weeks, you can contact the IRS for an update.
Can you file Form 15111 electronically?
Yes, the IRS allows you to upload your completed Form 15111 and any supporting documentation through their Documentation Upload Tool. Using this online tool can expedite the process and help you receive your refund more quickly than mailing the form. Be sure to use the access code provided in your CP09 notice to submit your documents electronically.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
| CP01 | The IRS verified your claim of identity theft and will monitor your account. |
| CP01H | The IRS received a tax return with a social security number that belongs to a dead person. |
| CP02H | Money is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma. |
| CP03C | You received the First-Time Homebuyer Credit for a house you purchased. |
| CP04 | You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. |
| CP08 | You may be entitled to additional money due to the Additional Child Tax Credit. |
| CP10 | Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP10A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP11 | You owe money because the IRS amended your return due to a miscalculation. |
| CP11A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed. |
| CP11M | Your tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP12 | You are due a bigger refund because the IRS corrected one or more mistakes on your tax return. |
| CP12A | The IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return. |
| CP12E or CP12F | The IRS corrected a miscalculation on your return. |
| CP12M | The IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. |
| CP12R | The IRS made changes to the computation of the Rebate Recovery Credit on your return. |
| CP13 | The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero. |
| CP13A | The IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero. |
| CP13M | The IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero. |
| CP13R | The IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero. |
| CP14 | You owe money on unpaid taxes. |
| CP16 | The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts. |
| CP21A | You owe money due to the changes you requested that the IRS make on your tax returns. |
| CP21B | You are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks. |
| CP21C | The IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero. |
| CP21E | As a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes. |
| CP21I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP22A | The IRS made the changes you requested, and you owe money as a result. |
| CP22E | As a result of your recent audit, the IRS changed your tax return, and you now owe money. |
| CP22I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP23 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes. |
| CP24 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP24E | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP25 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero. |
| CP31 | You need to update your address because your refund check was returned to the IRS. |
| CP45 | The IRS was unable to apply your overpayment to your estimated tax as you requested. |
| CP49 | The IRS used all or part of your refund to pay a tax debt. |
| CP53 | Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit. |
| CP57 | The bank declined your payment, so the IRS was unable to draft funds from your bank account. |
| CP71 | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71A | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71C | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71D | A reminder of the amount you owe in tax, penalty, and interest. |
| CP88 | The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax. |
| CP90 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing. |
| CP91 | The IRS will levy up to 15% of your social security benefits for unpaid taxes. |
| CP120 | The IRS needs documentation of your tax-exempt status. |
| CP120A | Your organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years. |
| CP130 | You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed. |
| CP152 | The IRS received your return. |
| CP153 | The IRS will send your refund by mail because your direct deposit did not go through. |
| CP161 | You have an unpaid balance due to the IRS. |
| CP166 | Your monthly payment to the IRS did not go through due to insufficient funds in your bank account. |
| CP178 | You may no longer owe excise tax because your tax return filing requirements changed. |
| CP231 | You need to update your address because your refund was returned to the IRS. |
| CP259 | You did not file the business tax return identified in the notice. |
| CP259A | You should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard). |
| CP259B | The IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259C | The IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259D | You must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return. |
| CP259E | You should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP259F | The IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return. |
| CP259G | The IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. |
| CP259H | As a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP276A | You submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time. |
| CP276B | The IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time. |
| CP297 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP297A | The IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP298 | The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes. |
| CP501 | You have a balance due on one of your tax accounts. |
| CP503 | You have an unpaid balance on one of your accounts, and the IRS has not heard from you. |
| CP504 | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe. |
| CP504B | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe. |
| CP521 | A reminder that you have an installment agreement payment due. |
| CP523 | You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets. |
| CP601 | Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. |
| CP603 | No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas. |
| CP604 | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda. |
| CP604B | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda. |
| CP621 | Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente. |
| CP623 | Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo. |
| CP711 | Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones. |
| CP721 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP722 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP771 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP772 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP773 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP774 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP959 | Usted no radicó su planilla de contribución de negocios identificada en este aviso. |
| CP2000 | The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due. |
| CP3219A | The IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. |
| CP3219N | The IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days. |
| Letter 0012C | The IRS needs additional information to process your tax return. |
| Letter 0484C | The IRS wants a completed |
| Letter 0525 | Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed. |
| Letter 531 | IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return. |
| Letter 0668D(LP 68) | The IRS released their levy. |
| Letter 0549C | Your tax bill was paid. |
| Letter 0681C | The IRS accepted your payment proposal. However, this is not a formal Installment Agreement. |
| Letter 0757C | You did not adhere to the terms of your Installment Agreement. |
| Letter LT 11 | The IRS plans to seize your property or rights to property. |
| Letter 1058 | The IRS has not received your payment. It plans to seize your property or rights to property. |
| Letter 1615 (LT 18) | You must respond to the IRS within 10 days of this notice regarding past due tax returns. |
| Letter 1737 (LT 27) | Complete and sign Form 433F, Collection Information Statement. |
| Letter 1961C | Your application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify. |
| Letter 1962C | Your application for a |
| Letter 2050 (LT 16) | The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed. |
| Letter 2257C | The IRS is providing the payoff amount that you requested. |
| Letter 226-J | An IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP). |
| Letter 2271C | A request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information. |
| Letter 2272C | An IRS letter explaining why your request to pay the balance due in installments was declined. |
| Letter 2273C | A confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included. |
| Letter 2318C | A response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged. |
| Letter 2357C | The IRS is admitting that it did not send you the balance due notices that it should have. |
| Letter 2603C | The IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property. |
| Letter 2604C | The IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction. |
| Letter 2761C | The IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer. |
| Letter 2789C | An annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid. |
| Letter 2840C | Confirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify). |
| Letter 3030C | Provides an explanation of the tax, penalty, and interest still due on your account. |
| Letter 3127C | A confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities. |
| Letter 3174 | A reminder of taxes due after the IRS has sent a Notice of Intent to Levy. |
| Letter 3217C | The IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify). |
| Letter 3228 (LT 39) | A request to pay the balance due within 10 days using the envelope provided. |
| Letter 3500 | The IRS has received your documents, and it needs additional time to review them. |
| Letter 3572 | Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment. |
| Letter 4883C | The IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately. |
| Letter 4903 (LT 26) | You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response. |
| Letter LP 47 | The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address. |
| Letter LP 59 | The IRS has not received a response to the notice of levy it previously sent. |
| Audit Letter 2205 | The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit). |
| Letter 915 | You recently underwent an audit, and the IRS informs you that you now owe taxes. |
Key takeaways
- The IRS CP09 notice indicates you may be eligible for the Earned Income Tax Credit (EITC) but did not claim it on your tax return.
- Complete Form 15111, the Earned Income Credit Worksheet, to determine your eligibility for the EITC.
- If eligible, you could receive a refund even if you don’t owe any taxes.
- Respond within 30 days of receiving the notice to avoid delays in receiving your refund.
- If you are not eligible, no further action is required, and you can disregard the notice.
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