IRS NOTICE REFERENCE
Understanding your CP27 notice
We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC) but didn't claim it on your tax return.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP27
- 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
We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC) 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 notice carefully. It will explain the steps needed to determine your qualifications. Tax year 2025: Complete the EIC Eligibility Form 15112, Earned Income Credit Worksheet (CP27) PDF . Tax year 2024: Complete the EIC Eligibility Form 15112, Earned Income Credit Worksheet (CP27). PDF If you are eligible for the credit, Sign and date the Form 15112. Mail the signed Form 15112 in the envelope provided. If you are not eligible for the credit, Do not return the eligibility Form 15112 to us. If you are eligible for the credit, Sign and date the Form 15112. Mail the signed Form 15112 in the envelope provided. Sign and date the Form 15112. Mail the signed Form 15112 in the envelope provided. If you are not eligible for the credit, Do not return the eligibility Form 15112 to us. Do not return the eligibility Form 15112 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-cp27-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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