Understanding your CP09 notice

Notice details

Notice code

CP09

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)

Source

IRS.gov — Understanding Your IRS Notice

What this notice is

You may be eligible for the Earned Income Credit but didn't claim it on your tax return.

Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.

What the IRS says to do

Read your CP09 notice carefully. Tax year 2025: Complete Earned Income Credit worksheet on Form 15111, Earned Income Credit (CP09) PDF of the notice. Tax year 2024: Complete Earned Income Credit worksheet on Form 15111, Earned Income Credit (CP09) PDF of the notice. If the worksheet confirms you’re eligible for the credit, Mail the signed worksheet in the envelope provided with your notice. If you're not eligible for the credit, Do not return the Form 15111 PDF to us. If the worksheet confirms you’re eligible for the credit, Mail the signed worksheet in the envelope provided with your notice. Mail the signed worksheet in the envelope provided with your notice. If you're not eligible for the credit, Do not return the Form 15111 PDF to us. Do not return the Form 15111 PDF to us.

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-cp09-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.

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