IRS NOTICE REFERENCE
Understanding your CP08 notice
This notice says you may be eligible for the Additional Child Tax Credit and entitled to a refund.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP08
- Category
- Refund and adjustment
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6213(b); §6402 (Internal Revenue Code sections)
- Statutory response window
- 30-day window — always confirm the exact deadline against the date printed on your notice.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
This notice says you may be eligible for the Additional Child Tax Credit and entitled to a refund.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your CP08 notice carefully. Tax year 2025 : Complete Form 15110 PDF , Additional Child Tax Credit Worksheet. If the worksheet confirms you have at least one qualifying child complete Schedule 8812, Credits for Qualifying Children and Other Dependents . Tax year 2024 : Complete Form 15110 PDF , Additional Child Tax Credit Worksheet. If the worksheet confirms you have at least one qualifying child complete Schedule 8812, Credits for Qualifying Children and Other Dependents PDF . Send us your completed Form 15110 and Schedule 8812 within 30 days from the date of your CP08 by either: Mailing using the envelope provided or Electronically using the Documentation Upload Tool by entering the access code on your notice. Mailing using the envelope provided or Electronically using the Documentation Upload Tool by entering the access code on your notice.
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-cp08-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)