Tax Education

CP24 Notice: Changes to Your Child Tax Credit

Last Updated On: April 28, 2025

Attorney

If you’ve received a CP24 Notice from the IRS, it means there’s been a change to the Child Tax Credit amount you claimed on your tax return.

This notice outlines what changed, why it changed, and how it impacts your overall tax refund or balance due.

Understanding the CP24 Notice and your rights as a taxpayer is key to avoiding unwanted surprises and ensuring you get the full credit you’re entitled to. Let’s break it all down.

What Is a CP24 Notice?

The CP24 Notice is a letter from the IRS informing you that the amount of Child Tax Credit on your return has been changed after the IRS processed your taxes. The adjustment could increase or decrease your refund, or turn a refund into a tax bill.

The notice includes:

The original amount of the Child Tax Credit you claimed.
The revised amount the IRS determined you qualify for.
A summary of how this change affects your overall tax situation.

It’s not an audit, but it does mean the IRS found something worth adjusting.

Child Tax Credit: Eligibility Overview

To understand why the IRS might change your credit, it helps to know how the Child Tax Credit (CTC) works and who qualifies.

To claim the credit, you must meet several key criteria:

Child’s age: Must be under 17 at the end of the tax year.
Relationship: Must be your son, daughter, stepchild, sibling, or a descendant (like a grandchild or niece/nephew).
Residency: The child must live with you for more than half the year.
Support: The child must not provide more than half of their own support.
Taxpayer Identification: The child must have a valid Social Security number.
Income limits: Your income must fall below certain thresholds to receive the full credit.

Common Reasons for IRS Adjustments to the Credit

If the IRS adjusts your Child Tax Credit, it usually means something didn’t match between your tax return and the records they have.

Here are the most common reasons for changes:

The child didn’t meet age or relationship rules.
The child didn’t live with you long enough during the year.
Another person also claimed the same child on their return.
The child lacks a valid SSN.
Your income exceeded the eligibility threshold, phasing out part or all of the credit.
Missing or mismatched documentation during e-filing or review.

Even minor discrepancies can result in big changes to your refund. That’s why accuracy is crucial when claiming the CTC.

How a CP24 Notice Affects Your Refund or Balance

A change to your Child Tax Credit directly affects how much tax you owe—or how much you get back.

Here’s how:

If the IRS lowers your credit: Your refund will be reduced, or you may now owe money.
If the IRS increases your credit: Your refund will be larger than expected.

The CP24 Notice will show you:

The amount you originally claimed.
The amount the IRS allowed after adjustment.
How the change affected your refund or tax due.

Review the notice carefully and compare it to your original return to confirm the difference.

What To Do If You Agree with the Changes

If you agree with the changes the IRS made:

You don’t need to do anything—the changes will be applied automatically.
Monitor your refund or balance to ensure it matches the updated figures.
Keep the CP24 Notice with your tax records for future reference.

It’s a good idea to also check why the credit changed so you can avoid similar adjustments in future years.

What To Do If You Disagree with the Changes

If you believe the IRS made a mistake in adjusting your Child Tax Credit:

1. Review your original tax return

Make sure you claimed the credit based on correct and complete information.

2. Gather supporting documentation

To contest the adjustment, you’ll need evidence that supports your eligibility, such as:

Birth certificates or legal adoption records
School or medical records showing the child lived with you
Proof of relationship and support provided
The child’s Social Security number

3. Contact the IRS

Use the phone number listed on the CP24 Notice to speak with a representative. Be prepared to verify your identity and explain your case.

4. Consider filing an amended return

If you discover an error in your own return, you can file Form 1040-X to make corrections and reclaim the credit.

5. Consult a tax attorney

If your case is complex—or the IRS insists on the change despite your documentation—getting legal or professional tax help is highly recommended.

Supporting Documentation for Child Tax Credit

When dealing with the IRS, documentation is everything. The stronger your records, the better your chances of getting the credit you’re entitled to.

Here’s what can help support your claim:

School records with the child’s address and your name
Doctor or dental records confirming shared residence
Lease agreements showing where the child lived
Taxpayer statements from daycare or child care providers
Court orders in cases of shared custody

Keep these documents organized and accessible each year when you prepare your return.

Impact on Future Tax Years

An adjustment to your Child Tax Credit this year could affect how you file in the future. Here’s how:

Repeated issues may increase your chances of an audit.
Denied credits might result in the IRS requiring additional documentation in future years.
Inconsistent filings can slow down future refunds or flag your return for manual review.
Filing errors might reduce your trustworthiness in the IRS system.

Avoid these problems by filing carefully, keeping records, and working with a tax professional if you’re unsure.

Recent Changes to the Child Tax Credit

The Child Tax Credit has seen some changes in recent years, particularly during and after the COVID-19 pandemic.

Here’s what’s important:

For tax year 2021, the credit was expanded and fully refundable.
Starting in 2022, it reverted to the pre-2021 rules—with lower maximums and partial refundability.
Congress may make additional changes in future years, depending on legislation.

It’s essential to stay informed on the current year’s rules before filing. The amount you qualify for can vary greatly from one year to the next.

When To Get Help from a Tax Attorney

If your CP24 Notice seems unclear or if you’re facing a dispute with the IRS, a tax attorney can help you:

Interpret the CP24 Notice and IRS adjustments
Gather and present the proper documentation
File an appeal or amended return
Protect your rights during IRS correspondence

At Silver Tax Group, we’ve helped clients resolve thousands of issues related to tax credits and IRS notices. We’re here to guide you through every step of the process.

Schedule a Free Consultation

A CP24 Notice is more than just a routine letter—it’s a sign that your Child Tax Credit has been changed, and that change could cost or save you money. Whether you agree or disagree with the adjustment, it’s important to respond thoughtfully and on time.

Review the notice, verify your eligibility, and gather your records. If needed, contact the IRS or get professional help to defend your claim. Staying proactive ensures you get the credits you deserve—and protects you from future tax headaches.

About The Author:

Chad Silver

Attorney Chad Silver is a member of NATP, ABA, BNI, AIPAC, and is admitted to both the United States Tax Court and Michigan Bar. He has been instrumental in helping his clients protect their assets from IRS controversy and seizure. Attorney Silver, has published a book called; “Stop The IRS” which serves to educate people on tax rules, regulations, and how to overcome their own Tax Problems.