IRS CP09
You May Qualify for the Earned Income Credit
The IRS thinks you may have missed a credit worth thousands — you can still claim it.
Deadline
Complete and return the enclosed worksheet — typically 30–45 days
If you miss the deadline, you may still be able to file an amended return (Form 1040-X) to claim the EITC within the 3-year statute of limitations.
Important — act before this escalates.
What IRS CP09 Means
CP09 is a beneficial notice — the IRS has identified that you may qualify for the Earned Income Tax Credit (EITC) based on your income and the information on your filed return, but you did not claim it. The IRS is giving you the opportunity to claim it without filing an amended return.
The EITC is a refundable tax credit for workers with low to moderate income. For tax year 2024, the credit ranges from $632 (no children) to $7,830 (three or more qualifying children). If the credit exceeds your tax liability, you receive the difference as a refund.
CP09 includes a worksheet or questionnaire. Completing and returning it is the simplest way to claim the credit. If you qualify, the IRS will process the credit and issue a refund — no amended return needed.
What the IRS Can Do If You Don't Respond
- Process the EITC and issue an additional refund if you complete and return the worksheet confirming eligibility
- Close the inquiry without the credit if you don't respond
- Audit the EITC claim if your qualifying children or income information raises questions
What You Should Do Right Now
- 1
Review the EITC eligibility requirements carefully — income limits, filing status, and qualifying child rules all apply
- 2
Complete the worksheet enclosed with CP09 — answer every question accurately
- 3
Return the completed worksheet to the IRS by the stated deadline
- 4
If you have qualifying children, be prepared to provide documentation (birth certificates, school records, proof of residency) if the IRS follows up
- 5
If you're not sure whether you qualify, consult a tax professional before responding
Resolution Options Available to You
Frequently Asked Questions About IRS CP09
Why did I get CP09 if I already filed my return?
The IRS compares your income information to EITC eligibility thresholds. If your income falls within the EITC range and you didn't claim the credit, CP09 is their way of alerting you — rather than waiting for you to file an amended return.
How much is the Earned Income Credit worth?
For 2024: $632 with no qualifying children, $4,213 with one child, $6,960 with two children, and $7,830 with three or more qualifying children. Income limits and phase-outs apply.
What if I respond to CP09 and don't actually qualify?
The IRS will determine you don't qualify and close the matter with no credit and no penalty — as long as your response is honest. Claiming the EITC when you know you don't qualify is fraud.
Can I claim the EITC if I missed the CP09 deadline?
Yes — file Form 1040-X (Amended Return) within 3 years of the original return's due date. You can claim credits and deductions you missed on the original return via amendment.
Professional References
IRC: IRC §32 — Earned Income; Treas. Reg. §1.32-2 — Earned Income Credit Regulations
IRM: IRM 21.6.3 — Earned Income Credit — Error Resolution
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