IRS Notice CP09 is sent to taxpayers who did not claim the Earned Income Credit (EIC) on their tax return but who the IRS believes may be eligible. The notice instructs the taxpayer to complete Form 15111, a three-page form that queries the taxpayer on the criteria that denies eligibility to receive EIC:
- Whether the taxpayer and/or spouse's principal place of abode was in the US for 6 months or less during the tax year.
- Whether the taxpayer and/or spouse had no earned income or had excess investment income.
- Whether the taxpayer and/or spouse could be claimed as a dependent by someone else.
- Whether the taxpayer and/or spouse's Social Security card reads "Not Valid for Employment".
- Whether the taxpayer and/or spouse qualifies someone else to receive EIC.
The form also queries dependent information such as Social Security number, age, disability status, and how long the dependent lived with the taxpayer and/or spouse for the year.
If the taxpayer qualifies based on the answers to the eligibility questions, they are to mail Form 15111 along with the notice's bottom stub to the IRS address indicated on the stub. The IRS will use the information in Form 15111 along with the tax return to determine if the taxpayer qualifies for EIC and for how much and will mail a check to the taxpayer within 6 to 8 weeks.
A Form 15111 fill-in PDF can be downloaded from the IRS website here.