IRS NOTICE REFERENCE
Understanding your CP02 notice
You may not be entitled to some or all of the Earned Income Tax Credit (EITC) you claimed on your tax return, and you may need to amend your return.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP02
- Category
- Refund and adjustment
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6213(b); §6402 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
You may not be entitled to some or all of the Earned Income Tax Credit (EITC) you claimed on your tax return, and you may need to amend your return.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Review the rules for claiming the EITC. Use the online EITC Assistant tool to determine your eligibility for the credit and to verify if your children meet the criteria for claiming the credit. If you correctly claimed the EITC, you don't need to do anything. If you claimed the EITC in error or claimed more of a credit that what you qualify for, file Form 1040-X, Amended U.S. Individual Income Tax Return , to remove or recalculate the credit.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp02-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)