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.

Your 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.

How soon to act: Standard

What this notice 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.

How it works

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

Other options

If you have qualifying children, be prepared to provide documentation (birth certificates, school records, proof of residency) if the IRS follows up
If you're not sure whether you qualify, consult a tax professional before responding

If you do nothing

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

Which sounds like you?

Tax Preparation

We review EITC eligibility and ensure you receive all credits you're entitled to

Common questions

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.