IRS Form 15112 – IRS Forms, Instructions, Pubs 2026 – If you’ve received an IRS notice and are wondering about the Earned Income Credit (EIC), you’re not alone. Many taxpayers overlook this valuable tax benefit, which can lead to a refund even if you don’t owe taxes. IRS Form 15112, also known as the Earned Income Credit Worksheet (CP 27), is a key tool for verifying your eligibility. In this comprehensive guide, we’ll break down what the form is, who needs it, how to complete it, and where to download it. Whether you’re a low-to-moderate income worker or have qualifying children, understanding Form 15112 can help you claim the credit you deserve.
What Is IRS Form 15112?
IRS Form 15112 is a simple worksheet designed to help taxpayers determine their eligibility for the Earned Income Credit (EIC). The EIC is a refundable tax credit aimed at supporting working individuals and families with low to moderate incomes. It can reduce your tax bill or provide a refund, and even those without children may qualify.
This form is specifically tied to IRS Notice CP 27, which the IRS sends when their records show you might be eligible for the EIC but didn’t claim it on your original tax return. The notice indicates that based on your reported income and other details, you could receive this credit, potentially resulting in a refund of up to several thousand dollars depending on your filing status and number of qualifying children.
The form itself is a one-page document revised in February 2026, making it straightforward for most users. It’s not a full tax return amendment but a quick eligibility check that the IRS uses to process your claim efficiently.
Who Needs to File Form 15112?
You typically receive Form 15112 attached to IRS Notice CP 27. This notice is mailed to taxpayers whose tax returns suggest EIC eligibility but omitted the claim. Common scenarios include:
- Workers with earned income under certain thresholds (adjusted annually for inflation).
- Families with qualifying children (e.g., under age 19 or full-time students under 24).
- Individuals without children who meet age and income requirements.
- Those who may have used 2019 or prior year income for EIC calculations under special rules (e.g., during economic relief periods).
If none of the disqualifying conditions apply to you (more on this below), completing and returning the form can trigger the IRS to issue your refund within 6-8 weeks, provided you don’t owe other debts. Note that people without dependent children can still qualify for a refund, even if they paid no taxes.
If you didn’t receive CP 27 but believe you’re eligible, you may need to file an amended return (Form 1040-X) instead. Consult the IRS website or a tax professional for guidance.
Step-by-Step Instructions for Completing IRS Form 15112
Filling out Form 15112 is relatively easy and doesn’t require complex calculations. Here’s a breakdown based on official guidelines:
Step 1: Review Eligibility Statements
The form starts with four key statements to check your basic eligibility. If any of these apply to you, you’re not eligible for the EIC, and you should not proceed:
- You (or your spouse, if filing jointly) were a nonresident alien for any part of the tax year.
- Your investment income (like interest, dividends, or capital gains) exceeded the annual limit (e.g., $11,000 for 2025, but confirm current thresholds).
- You (or your spouse) filed Form 2555 or 2555-EZ (relating to foreign earned income).
- Your qualifying child is also claimed as a qualifying child by someone with a higher modified adjusted gross income (AGI).
If none apply, move to Step 2.
Step 2: Sign and Date the Form
If you’re eligible based on Step 1:
- Sign and date the worksheet under the penalties of perjury statement.
- Include your phone number if the IRS needs to contact you.
No detailed income calculations are needed on this form—it’s primarily an eligibility confirmation. However, the IRS may request additional details later.
Step 3: Mail the Form
Use the envelope provided with your CP 27 notice or mail it to the address listed in the top left corner of the worksheet. Include any supporting documents if requested, but typically, just the signed form is sufficient.
Pro Tip: If you’re unsure about eligibility, use the IRS EIC Assistant tool on their website to double-check before submitting.
Important Tips and Deadlines for Form 15112
- Deadlines: Respond to CP 27 promptly, as delays could affect your refund processing. The IRS generally processes these within 6-8 weeks.
- Common Mistakes: Don’t forget to sign the form—unsigned submissions may be rejected. Also, verify your income year; special rules might allow using prior years for higher credits.
- If Ineligible: If Step 1 disqualifies you, you don’t need to return the form, but keep records in case of future audits.
- Refund Expectations: Eligible filers could receive refunds ranging from $600 (no children) to over $7,000 (three or more children), based on 2025 figures—always check current EIC tables on IRS.gov.
For more complex situations, like amending a return, consider professional help to avoid errors.
Where to Download IRS Form 15112
You can download the latest version of IRS Form 15112 directly from the official IRS website. Here’s the link: https://www.irs.gov/pub/irs-pdf/f15112.pdf. Always use the most recent revision (February 2026) to ensure compliance.
Frequently Asked Questions About IRS Form 15112
1. What if I already claimed the EIC on my return?
You likely won’t receive CP 27. If you did, contact the IRS to clarify—there might be a processing error.
2. Can I e-file Form 15112?
No, it must be mailed as it’s a response to a specific notice.
3. What happens after I submit the form?
The IRS reviews your eligibility and issues a refund if approved. If denied, they’ll notify you with reasons.
4. Is the EIC the same as the Child Tax Credit?
No, though both help families. EIC is based on earned income, while the Child Tax Credit is for qualifying children.
For the latest updates, visit the IRS website or consult a tax advisor. Claiming the EIC through Form 15112 can provide significant financial relief—don’t miss out if you’re eligible!