Understanding your CP08 notice

What 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


Frequently asked 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


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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