CP27 Notice: You May Qualify for an Earned Income Credit You Did Not Claim

What a CP27 says

The IRS CP27 page says, “our records indicate you may be eligible for the Earned Income Credit (EIC) but didn’t claim it on your tax return.” The credit helps certain people who work and have earned income.

IRM 21.6.3.4.2.7.8 says the IRS issues the CP27 “to taxpayers with no qualifying children.” A separate notice, CP09, goes to people with qualifying children.

You do not need to owe tax to get this money. The IRS page says people without dependent children “may qualify for a refund, even if they do not owe any tax.”

How to answer it

Find the tax year on your notice first. The IRS page lists a Form 15112 for tax year 2025 and another for tax year 2024. Use the form for your year. IRM 21.6.3.4.2.7.8 says that if you send the wrong year’s form, the IRS will try to reach you by phone or by letter, which costs you time.

If you qualify, sign and date the form and mail it in the envelope that came with your notice. If you lost the envelope, the IRS page says, “Mail the completed worksheet to the address listed on the top left corner of the worksheet.”

If you do not qualify, the page says, “Do not return the eligibility Form 15112 to us.” You do not need to reply.

What happens after you mail it

The IRS reviews your form and decides. If you qualify, the page says, “we’ll send you a refund in 6-8 weeks, as long as you don’t owe tax or any other debts we’re required to collect.” So a debt can reduce or use up the refund.

If the IRS denies the credit, it sends you a letter of explanation.

If you hear nothing, the page says, “If you don’t hear from us after 8 weeks, call our toll-free line at 800-829-0922 to check the status.” Our guide to reaching the IRS can help if the line stays busy.

If the IRS has no record of your form after that wait, IRM 21.6.3.4.2.7.8 tells phone staff to advise you to file Form 1040-X.

What to do next year

The IRS page says, “Claim the credit if you are still eligible.”

You can also ask the IRS to figure it. The page says to write “EIC” on the EIC line, complete Schedule EIC and attach it to your return. If you do not want the credit or you do not qualify, it says to write “No” on that line.

What people mistake a CP27 for

Many people read any IRS envelope as a bill. A CP27 asks for no payment. It offers a chance to claim a credit.

Others read it as a promise. The IRS says you “may be eligible.” It decides only after it reviews your signed form, so do not spend the money yet. You sign the form, so answer it honestly.

Some people confuse it with a CP75, which asks you to prove a credit you already claimed. A CP27 runs the other way: you did not claim the credit, and the IRS raises it. If your notice is a different letter, our guide to IRS letters helps you find it.

For tax professionals

IRM 21.6.3.4.2.7.8 says the IRS generally treats a completed CP27 as an “informal claim.” Keep a mailing record.

If a client also files a Form 1040-X, attach the Form 15112. The same section says a Form 1040-X with the form attached goes through as a CP27 response, and one without it goes through as a Form 1040-X. Additional changes get a separate adjustment.

A TC 971 AC 503 means the IRS suppressed the notice, so a client with no notice may still have this issue. IRM 21.3.1.6.19 tells phone staff to answer eligibility questions if trained, and otherwise to transfer the call.

Common Questions