IRS Notices
IRS CP27 Notice: EITC With No Qualifying Child, Explained (2025)
The short answer: a CP27 notice is good news. It means the IRS believes you may qualify for the Earned Income Tax Credit (EITC) even though you have no qualifying child, but you didn't claim it on your return. Complete the enclosed worksheet (Form 15112) and mail it back within 30 days to claim your refund.
Got a CP27 — or a refund that got held instead?
Most CP27s are simple good news you can handle yourself. But if the IRS held or offset your refund, or you have unfiled years, an experienced tax professional can untangle it — free, confidential, no pressure.
⏱ Your deadline: generally 30 days from the date printed on the notice to complete and return the Form 15112 worksheet. Miss it and you don't lose the money forever — but you'll have to claim the credit the slower way, by filing an amended return.
Why you got a CP27 notice
The IRS processed your tax return and noticed something in your favor. Its records show your income and filing situation may have qualified you for the Earned Income Tax Credit — the version for workers with no qualifying child — but you didn't claim it. So the IRS sent you a CP27 to ask: are you eligible? If so, here's how to get the money.
This is different from most IRS letters. There's no balance due. Nobody is auditing you. The IRS isn't taking anything. The CP27 simply invites you to claim a credit you may have left on the table (the official explainer is at Understanding your CP27 notice).
The EITC is a "refundable" credit. That's important: it can give you a refund even if you owed no tax and had nothing withheld. That's why the IRS bothers to chase down people who skipped it.
What happens if you ignore it
Unlike a collection notice, a CP27 doesn't escalate into liens or levies. Ignoring it has just one cost: you don't get the money.
If you toss the notice or miss the 30-day window and you were eligible, you forfeit that year's credit unless you act later. You can still claim it by filing an amended return (Form 1040-X) — but that takes months to process, while mailing the worksheet back usually gets your refund far faster. There's no downside to checking. The only mistake is doing nothing when you actually qualified.
Are you actually eligible? The EITC checklist (no qualifying child)
To claim the EITC without a qualifying child, you generally must be able to answer "yes" to all of these for the tax year on the notice:
- Age: you (and your spouse, if filing jointly) were at least 25 but under 65 at the end of the year.
- Dependency: you cannot be claimed as a dependent or a qualifying child on anyone else's return.
- Residency: you lived in the United States for more than half the year.
- Earned income: you had wages, self-employment, or other earned income within the IRS limits for your filing status.
- Valid Social Security number: you, and your spouse if married, have an SSN valid for work.
- Filing status: you are not filing as "married filing separately" (with limited exceptions).
The worksheet that comes with your notice — Form 15112 — walks you through these exact questions. Answer them honestly. If even one knocks you out, you simply don't qualify and don't return the form.
A quick worked example
Say you're 32, single, and earned $13,000 last year at a part-time job. You filed your return, owed no tax, and your small refund was just your withholding back. You didn't know the EITC existed, so you didn't claim it. The IRS spots this and mails you a CP27.
You complete Form 15112, confirm you're between 25 and 64, not a dependent, and lived in the U.S. all year — then mail it back. A few weeks later, the IRS sends you a separate refund for the credit. For workers with no qualifying child, that's typically a few hundred dollars (check the current maximum on the IRS EITC page above). Modest — but it's money you earned and almost left behind.
How to respond to your CP27, step by step
- Read the whole notice. Confirm the tax year it covers and find the Form 15112 worksheet, usually on the last pages.
- Answer the worksheet questions honestly. They mirror the eligibility checklist above. Don't guess — if you're unsure about a question, your records or a free preparer can help.
- If you qualify: sign and date the worksheet and mail it back in the envelope provided, before the 30-day deadline. The IRS calculates the credit for you and issues the refund.
- If you don't qualify: do nothing. There's no penalty and no debt created by not claiming a credit you weren't entitled to.
- Watch for the refund. Allow several weeks after you mail the worksheet. You can track your account at your IRS online account.
One caution: if you owe back taxes or certain other federal or state debts, your EITC refund could be reduced or held to cover them. That's a separate process — but it's worth knowing before you count on the full amount.
CP27 questions, answered
Is a CP27 notice good or bad?
It's good news. A CP27 means the IRS thinks you may have qualified for the Earned Income Tax Credit even though you have no qualifying child, but you didn't claim it. If you're eligible and return the worksheet, you get extra refund money. There's no bill and no penalty involved.
How much is the EITC if I don't have a qualifying child?
The Earned Income Tax Credit for workers with no qualifying child is much smaller than the version with kids — typically a few hundred dollars depending on your income and the tax year. Check the current maximum on the IRS Earned Income Tax Credit page. It's modest, but it's free money you already earned.
What is Form 15112?
Form 15112 is the Earned Income Credit Worksheet that comes with your CP27 notice. You answer a short series of yes/no eligibility questions, sign and date it, and mail it back in the envelope provided. If your answers show you qualify, the IRS calculates the credit and sends your refund.
How long do I have to respond to a CP27?
You generally have 30 days from the date on the notice to complete and return the Form 15112 worksheet. If you miss it, you don't lose the money forever — you can still claim the credit by filing an amended return (Form 1040-X), but mailing the worksheet back is far faster and simpler.
What if I'm not eligible for the EITC?
If the worksheet shows you don't qualify — for example, you can be claimed as someone's dependent, or you're under 25 or over 64 with no qualifying child — you simply don't return it. There's no penalty for not claiming a credit you weren't entitled to, and the notice creates no debt.
This guide is general information, not tax or legal advice for your specific situation. Eligibility for IRS programs depends on individual facts and circumstances; no outcome is guaranteed.