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CP08 notice: what it means and what to do
Got an IRS CP08 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP08 notice freeWhat the IRS says this notice is about
This notice says you may be eligible for the Additional Child Tax Credit and entitled to a refund.
What you need to do
- Read your CP08 notice carefully.
- Tax year 2025 : Complete Form 15110 PDF , Additional Child Tax Credit Worksheet. If the worksheet confirms you have at least one qualifying child complete Schedule 8812, Credits for Qualifying Children and Other Dependents .
- Tax year 2024 : Complete Form 15110 PDF , Additional Child Tax Credit Worksheet. If the worksheet confirms you have at least one qualifying child complete Schedule 8812, Credits for Qualifying Children and Other Dependents PDF .
- Send us your completed Form 15110 and Schedule 8812 within 30 days from the date of your CP08 by either: Mailing using the envelope provided or
- Electronically using the Documentation Upload Tool by entering the access code on your notice.
Your deadline
The IRS page for this notice mentions 30 days. Always use the date printed on your own notice.
What to check before you answer
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
Common questions
You can use any envelope to mail for Form 15110 and Schedule 8812 to the address listed on the top left corner of your CP08 notice. If you send it to a different IRS address, there could be delays in processing your information.
The Child Tax Credit is a non-refundable credit that allows people with a qualifying child to reduce their tax liability. You can claim up to $2,000 for each qualifying child under 17 as of the end of tax year 2024. The Additional Child Tax Credit is a refundable tax credit up to $1,700 as of the end of tax year 2022 per qualifying child and is for people who receive less than the full amount of their Child Tax Credit. You may qualify for both the Child Tax Credit and the Additional Child Tax Credit.
IRS will review your completed Form 15110 PDF and Schedule 8812 and make a determination on your credit. If we deny your credit, we will send you a letter explaining why. However, if you owe no other amount, you should receive your refund in 8 to 10 weeks. If you don't hear from us after 8 to 10 weeks, call our toll-free line at 800-829-1954 to check on the status of your refund.
No. Your child must be under age 17 at the end of the tax year in question to qualify for both the Child Tax Credit and the Additional Child Tax Credit.
Helpful information
- Publication 972, Child Tax Credit and Credit for Other Dependents
- Instructions for Form 1040 PDF
Tips for next time you file
If you have dependent children, remember to claim the Additional Child Tax Credit the next time your file your Form 1040, U.S. Individual Income Tax Return . To do this, complete and send Form 1040 and Schedule 8812.
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find applicable credits and deductions. In many cases you can file for free. Learn more about e-file .
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