What this notice is about
You claimed yourself, but someone else claimed you as a dependent for the same tax year on another tax return.
You can’t claim yourself if someone else is entitled to claim you as his or her dependent.
What you need to do
- Review the rules for claiming each dependent or qualifying child in Publication 501, Dependents, Standard Deduction, and Filing Information . After reviewing the rules:
- If you don’t qualify as someone's dependent, you don’t need to contact us or take any action.
- If you qualify as someone's dependent, you must correct your tax return by filing a Form 1040-X, Amended U.S. Individual Income Tax Return. See the Form 1040-X Instructions for how to prepare the return. Mail your amended return to the IRS service center shown in the instructions.
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 is the other person that claimed me as a dependent on their tax return?
Disclosure laws prohibit us from revealing the name of the taxpayer who claimed you as a dependent on their tax return.
What do I need to send to show I am entitled to claim myself as an exemption?
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 myself and someone else is using my name and Social Security number?
Call 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.
Am I being audited?
No, we're not auditing you at this time.
Tips for next year
Visit the Interactive Tax Assistant and select topic, “Who Can 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.