Updated Aug. 14, 2026
IRS CP08 notice: If you received one, the letter says the agency believes you may qualify for the Additional Child Tax Credit and a refund you did not claim. It is not a final approval. You need to review the notice, complete the correct paperwork, and return it within 30 days from the date on the notice.
The IRS says taxpayers with a CP08 notice for tax year 2025 should complete Form 15110. If the worksheet shows that at least one child qualifies, send Form 15110 and a completed Schedule 8812 to the IRS using the mailing instructions or the secure upload option shown on the notice.
IRS CP08 Notice: What It Means
A CP08 notice is an invitation to check whether you missed the refundable part of the Child Tax Credit on a tax return. The wording means you may qualify. It does not mean the IRS has already approved a payment.
The IRS CP08 notice can apply to tax year 2025 or tax year 2024. Read the tax year printed on your letter before downloading a form. Using the wrong year can slow the review.
What To Do After Receiving A CP08 Notice
- Read the entire notice and find the tax year, notice date, mailing address, and any access code.
- Complete the Form 15110 version that matches the tax year listed in the notice.
- List only children who were reported on your original return. Do not use this worksheet to add a child who was not on that return.
- Check the qualifying child questions carefully. A child must meet every requirement listed on the worksheet.
- Complete Schedule 8812 when the worksheet says at least one child qualifies.
- Send the documents within 30 days from the date of the notice. Use the envelope supplied by the IRS or the secure upload instructions printed in the letter.
- Keep a copy of the notice, your completed forms, and proof that you sent them.
Which Forms You May Need
| Document | Purpose |
|---|---|
| CP08 notice | Explains that the IRS believes you may qualify and tells you how to respond. |
| Form 15110 | Helps you check whether the children on your original return meet the requirements for the Additional Child Tax Credit. |
| Schedule 8812 | Calculates the Child Tax Credit, Credit for Other Dependents, and Additional Child Tax Credit. |
| Form 1040 | The federal income tax return connected to the credit claim. |
The IRS lists Form 15110 as revised in February 2026. The current Schedule 8812 instructions page lists an update dated Feb. 10, 2026. Check the IRS forms page for the latest version before sending anything.
Why The 30 Day Deadline Matters
The IRS CP08 notice response period runs from the date printed on the notice. It is not necessarily 30 days from the day the envelope reached your home.
If you are close to the deadline, gather the documents first and use the response method shown in the notice. If you cannot respond on time, contact the IRS using the phone number on the notice and keep notes about your call.
What A CP08 Notice Does Not Prove
- It does not guarantee that you qualify.
- It does not guarantee a specific refund amount.
- It does not mean you should file a second original return.
- It does not mean you can add children who were missing from the original return.
- It does not replace the instructions printed on your individual notice.
If the child was not listed on your original return, the IRS Form 15110 instructions say you cannot use the worksheet to report that child. You may need a different filing process, such as an amended return, depending on the facts.
How This Fits With The 2026 Child Tax Credit Rules
The CP08 process is separate from the general rules for claiming the 2026 Child Tax Credit. For a broad eligibility checklist, read our Child Tax Credit eligibility guide. For the latest changes to the maximum credit, refundable amount, and identification rules, see our 2026 Child Tax Credit changes update.
If you are checking several IRS letters, our guide to IRS notices and alerts explains how to confirm the notice number and find the action deadline.
Frequently Asked Questions
Does a CP08 notice mean I will receive a refund?
No. It means the IRS believes you may qualify. The agency will review the completed documents before deciding whether a credit and refund are allowed.
How long do I have to respond to a CP08 notice?
The IRS says to send Form 15110 and Schedule 8812 within 30 days from the date on the notice.
Can I use Form 15110 to add a child who was not on my return?
No. The form instructions say to report only children included on the original return. A child omitted from that return may require a different filing process.
Can I upload my response online?
Some CP08 notices include a secure Documentation Upload Tool link and a unique access code. Use that option only when it appears on your notice.
How long will the IRS take to review the response?
The IRS page says the review can take time and directs taxpayers to contact the agency if they do not hear back after the period described in the notice. Do not assume a refund date until the IRS confirms the claim.
Final Thoughts On The IRS CP08 Notice
The safest IRS CP08 notice response is careful and specific: match the tax year, use the correct forms, report only children listed on the original return, and send the documents within 30 days from the notice date.
Bookmark this page, but verify the latest instructions on IRS.gov before sending personal tax information.
Sources And Further Reading
- IRS guidance on the CP08 notice
- IRS Form 15110
- IRS information about Schedule 8812
- IRS Child Tax Credit page
