Question regarding IRS notice CP09 and Earned Income tax credit ( EIC)

[Fasi]

I got married in October 2024 to a single mother who has a biological child. For the 2024 tax year we filed jointly with me as the primary taxpayer. My spouse did not have any income in 2024. We claimed the child as a dependent but I did not claim the Earned Income Credit (EIC) because I believed the child did not live with me for more than half the year. The child has lived with his biological mother who's now my wife his entire life.

I recently received IRS notice CP09 which states
"You may qualify for a refund of up to $7,830.00. Your 2024 tax return shows that you have kids and might qualify for extra cash through the Earned Income Credit (EIC) but you did not claim the EIC on your return.”

The notice instructs me to complete and submit Form 15111.

I am seeking expert advice on the following:

-Based on the information provided do we actually qualify for the Earned Income Credit under these circumstances

-Is it appropriate and advisable to submit Form 15111 as requested by the IRS

-Are there any potential risks or important considerations I should be aware of before responding to this notice

Thank you for your guidance

[Hal_Al]

Q. Based on the information provided do we actually qualify for the Earned Income Credit under these circumstances?

A. Yes. Note the wording on form 15111, "Did the child live with you (or your spouse, if you filed a joint return for 2024) in the U.S. for more than 6 months"

Q. Is it appropriate and advisable to submit Form 15111 as requested by the IRS?

A. Yes,  since the IRS letter instructed you do so and you now know that you do qualify for the EITC. 

Q. Are there any potential risks or important considerations I should be aware of before responding to this notice?

A. Not that I know of.  It seems pretty straight forward.  You didn't know you qualified for the EITC and the IRS computers caught it.