What this notice is about We sent you this notice because our records show you claimed someone as a dependent on your tax return who also filed a tax return with his or her spouse. Generally, you can’t claim someone as a dependent who files a married filing joint tax return. In addition, someone who files a joint tax return usually doesn’t fit the definition of a "qualifying child" for the earned income credit. What you need to do Review the rules for claiming dependents in Publication 501, Dependents, Standard Deduction and Filing InformationPDF. After reviewing the rules, and if the person you claimed on your tax return as a dependent: Meets the rules to qualify as your dependent, you don't need to contact us or take any action at this time. Doesn't meet the rules to qualify as your dependent, you must correct your tax return by filing a Form 1040-X, Amended U.S. Individual Income Tax ReturnPDF. The instructions for this form will guide you through the steps to correct your return. Mail your amended return to the IRS service center shown in the instructionsPDF. You may want to Review this notice with your tax preparer if you used one. Call us for assistance at the toll-free telephone number listed on the top right corner of your notice. Keep this notice in your permanent records. Frequently asked questions Who's the other person claiming the same person as I did on his or her tax return? Disclosure laws prohibit us from revealing the name of the taxpayer who used the same Social Security number (SSN) as your dependent or qualifying child. What must I send if I'm entitled to claim the person as a dependent? You don’t need to take any action or send us any documents at this time. What if I didn't file a tax return claiming the dependent or qualifying child and someone else is using my name and SSN? Contact us at the number listed on the top right corner of your notice. You can also refer to the IRS identity theft resource page for more information. Is the IRS auditing me? No, we're not auditing you at this time. Tips for next year Visit the Interactive Tax Assistant and select topic, Whom may I claim as a dependent? to determine if you’re eligible to claim each dependent or qualifying child you plan to list on your tax return next year. Helpful information Top 10 tax facts about exemptions and dependents Dependents & exemptions Reference tools Publication 1, Your Rights as a Taxpayer Notice Topic 651 Notice Topic 653 Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
