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A Summary of EITC Letters and Notices

4 min read


4 min read


In 2019, roughly $61 billion in EITC was received by 25 million eligible workers and families, according to the IRS. The EITC, also known as Earned Income Tax Credit, is a refundable tax credit that averages $2,504. If you’re still asking yourself, “What is the Earned Income Tax Credit?” we’ll give you a breakdown.

EITC Letters and Notices

irs letterThere are various EITC letters and notices a taxpayer might receive: IRS Notice CP74, IRS Notice CP27, and IRS Notice CP09. This article will outline each one of them – and why you might receive each one of the EITC letters or notices.

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IRS Notice CP74 – You’ve Recertified for the Earned Income Credit (EIC)

You will be sent IRS Notice CP74 to inform you that you have recertified for the Earned Income Tax Credit.

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Type of Notice: Account Information or change

Most common tax problem area: IRS return and account problems None

Why you received IRS Notice CP74:

  1. Your Earned Income Credit (EIC) was disallowed in a prior year.
  2. You requested recertification for the EIC.
  3. The IRS sends CP74 to inform you that you are recertified for the EIC and not required to submit Form 8862, Information to Claim Certain Credits After Disallowance in the future. This notice also states that your refund is being processed.

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IRS Notice CP27 – Important Information About the Earned Income Credit

You will be sent IRS Notice CP27 to notify you that although you do not have qualifying children, you may still qualify for the earned income tax credit.

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Type of Notice: Return accuracy

Most common tax problem area: IRS return and account problems

Why you received IRS Notice CP27:

  1. You filed a tax return with the IRS.
  2. Based on your income, the IRS determined that you may qualify for the earned income tax credit (EITC).
  3. The IRS sent CP27 to determine whether you qualify for the EITC. Complete the worksheet enclosed in the notice to determine if you are eligible. If you are eligible, send the completed and signed worksheet to the IRS. If the IRS agrees, you will receive a refund in six to eight weeks.

Your options to address IRS Notice CP27:

  1. Complete, sign, and date the worksheet and send to the IRS at the address shown on the letter.
  2. Do not send in the worksheets if you do not qualify or don’t wish to receive the credit.

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IRS Notice CP09 – Qualification Notice for Earned Income Credit

You will be sent IRS Notice CP09 to notify you that you may qualify for the earned income tax credit due to having dependent children, which may result in a refund.

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Type of Notice: Return accuracy

Most common tax problem area: IRS return and account problems

Why you received IRS Notice CP09:

  1. You filed an original return with the IRS listing dependent children but did not claim the earned income tax credit (EITC).
  2. The IRS determined that you may qualify for the EITC and may be due a refund because of the credit.
  3. The IRS sent CP09 to inform you that you may qualify for the credit and to ask you to complete and return the enclosed EITC eligibility worksheet if you determine you are eligible for EIC. If the IRS confirms that you qualify for the EITC, a refund will be sent in six to eight weeks. If you determine that you do not qualify for the credit, no further action is needed.

Your options to address IRS Notice CP09:

  1. Complete, sign, and date the worksheet and return to the IRS at the address shown on the letter.
  2. Do not send in the worksheets if you do not qualify or don’t wish to receive the credit.

Your tax professional can deal with the IRS for you. Learn more about H&R Block’s Tax Audit & Notice Services. Or make an appointment with a local tax pro.

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