IRS Form 15111 – IRS Forms, Instructions, Pubs 2026 – In the complex world of tax credits, the Earned Income Credit (EIC) stands out as a valuable benefit for low- to moderate-income workers and families. If you’ve received an IRS CP 09 notice, you might be eligible for this refundable tax credit but didn’t claim it on your original return. This article explores IRS Form 15111, the Earned Income Credit Worksheet associated with CP 09, including its purpose, eligibility requirements, and how to complete it. We’ll use the latest information from official IRS sources to ensure accuracy as of 2026.
What Is IRS Form 15111?
IRS Form 15111 is the Earned Income Credit (EIC) Worksheet designed specifically for taxpayers who receive a CP 09 notice from the IRS. This form helps determine if you’re eligible for the EIC, a refundable credit that can reduce your tax bill or increase your refund. The form is revised as of February 2026 and is titled “Earned Income Credit (EIC) Worksheet (CP 09).” It’s a three-step questionnaire that guides you through disqualifying factors and qualifying criteria.
The CP 09 notice is sent by the IRS when their records indicate you may qualify for the EIC based on your reported income and other details, but you didn’t claim it on your Form 1040. This isn’t an audit or error notice—it’s an opportunity to claim additional money you might be owed.
Who Receives the CP 09 Notice and May Be Eligible for EIC?
The IRS sends the CP 09 notice to taxpayers who appear eligible for the EIC but omitted it from their tax return. Eligibility for the EIC generally includes:
- Having earned income from work (wages, salaries, tips, or self-employment).
- Meeting income limits (which vary by filing status and number of qualifying children).
- Being a U.S. citizen or resident alien all year.
- Not being claimed as a dependent on someone else’s return.
- Having a valid Social Security Number (SSN) for you, your spouse (if filing jointly), and any qualifying children.
You don’t necessarily need dependents to qualify—single filers or those without children can still be eligible if they meet age and income requirements. For 2025 tax year returns (relevant in 2026), key disqualifiers include living in the U.S. for six months or less, having a “Not Valid for Employment” SSN issued for benefits like Medicaid, or being a qualifying child for someone else’s EIC.
If you’re married filing jointly, both you and your spouse must meet the criteria. Use the IRS EITC Assistant tool at IRS.gov/EITC for personalized eligibility checks before your next filing.
How to Complete IRS Form 15111: Step-by-Step Guide
Form 15111 is straightforward and consists of contact information, three steps, and a signature section. Here’s a breakdown:
Provide Contact Information
Start by entering your name, SSN, spouse’s name and SSN (if applicable), current address, and phone numbers. If your address has changed, update it via phone (800-829-0922) or IRS.gov.
Step 1: Check for Disqualifying Factors
Review statements about residency, SSN validity, and whether you’re a qualifying child for another person’s EIC. If any apply to you or your spouse, check the box—you do not qualify, and no further action is needed. Examples include:
- Living in the U.S. for six months or less in 2025 (exceptions for U.S. military on extended active duty).
- SSN issued solely for federal benefits.
- Meeting criteria as someone else’s EIC qualifying child (e.g., under 19 or 24 if a student, living with them over half the year).
If none apply, proceed to Step 2.
Step 2: Qualifying Children Information
If claiming a child not listed as a dependent on your original return, file Form 1040X instead. For listed dependents:
- List the child’s name and SSN.
- Confirm if they lived with you in the U.S. for more than six months.
- The child must be a son, daughter, stepchild, foster child, sibling, or descendant, under 19 (or 24 if a full-time student), or disabled.
Step 3: Determine Eligibility
Based on Step 2, count qualifying children. If at least one, you may be eligible (refer to Publication 596 for tie-breaker rules if multiple claims). Without children, qualify if aged 25-64, not a dependent, and lived in the U.S. over half the year.
If eligible, sign and date the form. If not, do nothing.
What to Do After Completing Form 15111
- If Eligible: Sign the worksheet and upload it electronically via the IRS Document Upload Tool (details in your CP 09 notice) or mail it in the provided envelope. Expect a refund in 6-8 weeks.
- If Not Eligible: No need to return the form.
Always double-check with the IRS EITC Assistant or consult a tax professional to avoid errors.
Download IRS Form 15111
You can download the latest version of IRS Form 15111 directly from the official IRS website: https://www.irs.gov/pub/irs-pdf/f15111.pdf. This PDF includes the full worksheet and instructions for the 2025 tax year.
Frequently Asked Questions About IRS Form 15111 and EIC
1. Do I Need to Amend My Return?
Only if adding a new qualifying child not on your original Form 1040—use Form 1040X. Otherwise, Form 15111 suffices.
2. What If I Already Received My Refund?
You can still claim the EIC via this process for an additional refund.
3. Is the EIC Refundable?
Yes, even if you owe no tax, you can get money back.
4. How Much Is the EIC Worth?
It varies by income, filing status, and children—up to several thousand dollars. Check IRS Publication 596 for details.
Conclusion
IRS Form 15111 and the CP 09 notice provide a simple way to claim the Earned Income Credit if you missed it initially. By following the steps outlined, you can potentially receive a significant refund. Always rely on official IRS resources for the most current guidance, and consider professional advice for complex situations. Stay informed to maximize your tax benefits in 2026 and beyond.