Form 15111 – CP09, your Earned Income Credit checklist

I still remember the first time a client called and said, “I got a CP09 and a form I’ve never heard of.” They sounded worried. Within ten minutes, we walked through the basics, checked their kids met the rules, and sent the signed worksheet back. Six weeks later, a check arrived. If you just opened a CP09, you are in the same spot.

You might qualify for money you left on the table, and Form 15111 is how you confirm it.

Key Takeaways

• Form 15111 is the quick worksheet that rides along with IRS Notice CP09. You use it to confirm whether you qualify for the Earned Income Credit (EIC) you did not claim.
• Complete and return it only if you qualify. If the worksheet shows you are not eligible, do not send it back.
• You can respond by mail with the CP09 stub, or online with the IRS Document Upload Tool using your access code, typically within 30 days of the notice date.
• If the IRS approves, refunds usually arrive in about 6 to 8 weeks, subject to offsets for debts.
• For Tax Year 2024, the investment income limit for EITC is $11,600, and for Tax Year 2025 it is $11,950. Always check the year on your notice.

Understanding your CP09

A CP09 means the IRS thinks you may qualify for the Earned Income Credit, but you did not claim it on your return. The notice asks you to complete the EIC worksheet on Form 15111 to confirm eligibility, then return it if you qualify. This is a good thing. It is the IRS inviting you to claim money you might have missed.

You have two ways to respond. First, sign Form 15111 and mail it with the CP09 stub to the address on the notice. Second, use the IRS Document Upload Tool with your unique access code to send a clear scan or photo of the signed worksheet. Follow the deadline shown on your CP09, usually 30 days from the notice date.

If the IRS agrees you are eligible, they will mail a refund check in about 6 to 8 weeks, unless it is reduced by other balances you owe. If you do not hear back after 8 weeks, call the IRS at the number listed on your notice for a status check.

Quick mindset shift: CP09 is not an audit. It is an invitation to confirm eligibility and possibly receive a refund. Treat it like a short, focused checklist, not a full redo of your return.

What Form 15111 actually does

Form 15111 is a short EIC worksheet that asks about residency, earned income, your Social Security number status, and whether anyone can claim you as a dependent. If you have children, you will list up to three, and you will record each child’s relationship to you, age, Social Security number, and months lived with you in the United States. These are the same rules used to figure EITC on a tax return, just boiled down for this notice.

When your answers show you qualify, you sign under penalties of perjury and return the worksheet. If the answers show you do not qualify, you do not return it. The IRS uses your worksheet, plus your original return, to finalize the credit and issue any additional refund.

At‑a‑glance, what to have handy

• Your CP09 notice, which includes the access code for online upload.
• Social Security numbers for you, your spouse if filing jointly, and any qualifying children.
• A quick list of where you and your children lived during the tax year and for how many months.
• Your earned income and any investment income. For 2024, the EITC investment income cap is $11,600, and for 2025 it is $11,950.

The numbers you keep hearing about, simplified

The EITC adjusts each year. For Tax Year 2024 returns processed in 2025, the investment income limit is $11,600, and maximum AGI limits vary by filing status and number of children. For example, with three or more qualifying children the income limit is $59,899 if single or head of household, and $66,819 if married filing jointly. Always match your facts to the tax year on your CP09.

If you are looking ahead, the IRS increased the investment income limit to $11,950 for Tax Year 2025. Again, always follow the year on your notice, since CP09 ties to the specific tax year the IRS is adjusting.

Why this matters

If you qualify, EITC is refundable. That means the IRS can send you money even if you owed no tax. Missing it can mean missing rent, groceries, or savings you earned. Form 15111 is your fast lane to fix that for the year on your notice. We have seen families recover meaningful refunds simply by completing this one worksheet and sending it back on time.

Who should complete Form 15111

If you received a CP09, complete Form 15111 when you believe you meet the EITC rules for the year shown on your notice. You must have earned income, meet the AGI and investment income limits for that tax year, and satisfy residency, SSN, and dependent rules. If the worksheet shows a disqualifier applies to you, do not return it.

A quick screening checklist

• You lived in a state or DC for more than half the year, or you qualify for special military exceptions.
• You, and your spouse if filing jointly, each have a valid Social Security number.
• No one else can claim you as a dependent.
• You had earned income during the year.
• Your investment income was at or below the limit for the year on your notice, for example $11,600 for 2024 or $11,950 for 2025.

If you have children, you will also confirm the child’s relationship to you, age, months lived with you in the U.S., and valid SSN. These are the same core criteria the IRS uses to test qualifying children for EITC.

Step 1, taxpayer statements and eligibility checks

This part of the worksheet quickly tests the basics. Confirm your main home was in the United States for more than half the year. Confirm you had earned income, your AGI fits the table for your filing status and family size, and your investment income did not exceed the cap for that year. If you can be claimed as someone else’s dependent, or your SSN is not valid for employment, stop, you are not eligible.

Tip I give every client, match your facts to the tax year on the notice. EITC amounts and limits change annually, so the 2024 numbers differ from 2025.

2024 EITC reference points, single or head of household

• No children, income under $18,591
• One child, income under $49,084
• Two children, income under $55,768
• Three or more children, income under $59,899
• Investment income cap, $11,600 Use the married filing jointly column if that is your status.

2025 investment income limit

For the 2025 tax year, the investment income cap rises to $11,950. Again, CP09 applies to a specific year, so follow the year printed on your notice.

Step 2, qualifying children, the three pillars plus ID

Every child you list must pass three pillars, relationship, residency, and age, plus the valid SSN requirement. Temporary absences for school, medical care, or military service usually count as time lived with you. A child can be under 19 at year end, under 24 if a full‑time student for at least five months, or any age if permanently and totally disabled, and they must have a valid SSN issued by the due date of the return for that tax year.

Pillar	What to confirm	Notes
Relationship	The child is your son, daughter, stepchild, foster child placed by an agency or court, sibling, step‑sibling, or their descendant	Include grandchildren, nieces, nephews
Residency	The child lived with you in the United States for more than half the year	Temporary absences usually count
Age	Under 19, or under 24 if a full‑time student for at least 5 months, or any age if permanently and totally disabled	Age is measured at year end
Identification	Child has a valid SSN issued by the return due date for that tax year	Names and SSNs must match SSA records

Common trip‑ups, mismatched names and SSNs, or counting months when the child did not live with you. Slow down, get these right, then sign.

Step 3, count your qualifying children

After testing each child against the pillars, you count how many qualify. That count places you into the correct EITC category. If you forgot to include a qualifying child on your original return, you may need Form 1040‑X to add the dependent for that tax year. Keep the worksheet focused on the year on your notice.

Step 4, sign and certify

When the worksheet shows you qualify, sign and date Form 15111. If you filed jointly, both spouses sign. Add a daytime phone number so the IRS can reach you if they have questions. Keep a copy of the signed worksheet and any supporting records, like proof of residency, school records, medical records, or a lease that shows who lived at your address and when. Then submit by mail or online, following your CP09 instructions.

How long it usually takes

If your submission is approved, the IRS says to expect a refund check in about 6 to 8 weeks, subject to offsets for debts. If 8 weeks pass with no update, call the IRS using the phone number on your notice.

How to submit, mail versus online

Both options work, choose the one that fits your timeline and comfort level. The CP09 envelope is easy, and the online upload is fast and gives you an immediate confirmation.

Method	What you do	Good for	Notes
Mail	Sign Form 15111, include CP09 stub, send to the address on your notice	People who prefer paper or do not have easy internet access	Mail before the deadline on your notice
Online	Use the IRS Document Upload Tool with your CP09 access code, upload a clear PDF, JPG, or PNG	Faster delivery and a receipt that your documents were received	You can upload scans or photos and you will get confirmation right away

The IRS Document Upload Tool page explains what you need to enter, how to upload, and how to verify the link is real. If your notice does not show an access code, you can select the notice number in the tool.

Quick guardrail, only use links that include irs.gov, and never use the upload tool to file a tax return. The tool is only for notice responses like CP09.

Mini playbook, a 10‑minute CP09 workflow

• Read CP09 and circle the response deadline, often 30 days from the notice date.
• Gather Social Security cards and proof of where your kids lived during the year.
• Complete Form 15111, Step 1 through Step 3, then review names and SSNs.
• Sign Step 4, and if filing jointly, get your spouse’s signature.
• Submit by mail with the CP09 stub, or upload online with your access code.
• Set a reminder to check back in 6 to 8 weeks.

Common mistakes and how to avoid them

• Sending the worksheet when the answers show you are not eligible. If Step 1 disqualifies you, do not send it.
• Missing or mismatched SSNs or names for you, your spouse, or your children. Cross‑check against the cards.
• Counting a child who did not live with you in the U.S. for more than half the year. Double‑counting shared custody months is a frequent error.
• Ignoring investment income. Compare yours to the cap for the year on your notice, for example $11,600 for 2024, $11,950 for 2025.

Pro move, snap photos of the signed worksheet and your CP09 before you mail them, and save the upload confirmation screen if you submit online.

Practitioner corner, for firm owners and managers

If you run a tax practice, CP09 responses can jam the review queue at peak times. Standardize your Form 15111 intake with a one‑page checklist, verified SSN matching, and a shared folder for residency proof. If you are growing and want offshore help, remember that capacity without structure creates rework. Teams must work inside your templates, respect naming conventions, and follow multi‑step reviews to protect your partner time. This is exactly where Accountably participates, disciplined offshore delivery that keeps workpapers clean, reviews predictable, and deadlines on track, without adding chaos to your system.

FAQs, quick answers

Why did the IRS send me CP09 and Form 15111?

The IRS thinks you might qualify for the Earned Income Credit but you did not claim it. Form 15111 is a short worksheet to confirm eligibility. Return it only if the worksheet shows you qualify.

Do I have to respond within 30 days?

Yes, follow the deadline on your CP09. The IRS says to send documents using the Document Upload Tool within 30 days from the notice date, or mail the signed worksheet in the provided envelope.

How long until I get my money if I qualify?

If approved, the IRS says to expect a check in about 6 to 8 weeks, subject to offsets for debts like federal or state obligations.

What are the EITC investment income limits right now?

For Tax Year 2024, the cap is $11,600. For Tax Year 2025, it is $11,950. Always use the limit for the year on your CP09.

Can I upload without an access code?

Yes, the IRS tool allows uploads without an access code by choosing your notice number, though CP09 often includes a unique code. The tool gives you a confirmation after upload.

What if I forgot to include a qualifying child on my original return?

You may need to amend with Form 1040‑X for that tax year. Your qualifying child count on Form 15111 should match the facts for the year on your notice.

Resources

• IRS, Understanding your CP09 notice, what to do, online response option, and refund timing.
• IRS Document Upload Tool, requirements, file types, and confirmation.
• IRS EITC 2024 tables, AGI thresholds and investment income limit.
• IRS IRM 21.6.3, investment income limits for 2023 through 2025.
• EITC Central, press facts and ranges for 2024.

Final word and gentle next step

You are not alone, and this is doable. Form 15111 is short, focused, and meant to help you get a credit you likely earned. Gather your details, complete the worksheet, and send it by the deadline on your CP09. If you run a firm and you see a wave of CP09s every season, build a simple SOP for intake, review, and submission so your team can move fast without risking quality. Accountably supports firms that want offshore capacity with disciplined workflow, clean workpapers, and predictable turnaround, not resume piles.

Compliance note, figures in this guide were checked against IRS sources as of October 31, 2025. Always use the tax year shown on your notice, since EITC limits and amounts change each year.