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Understanding Your CP87B Notice

We sent you this notice because you claimed an exemption for yourself and someone else also claimed you as a dependent exemption for the same tax year on another tax return. 

You can’t claim an exemption for yourself if someone else is entitled to take an exemption for you as his or her dependent.


What you need to do

  • Review the rules for claiming each dependent or qualifying child. After reviewing the rules:
    • If you don’t meet the rules to qualify as someone's dependent, you don’t need to contact us or take any action.
    • If you meet the rules to qualify as someone's dependent, you must correct your tax return by filing a Form 1040X, Amended U.S. Individual Income Tax Return. 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 instructions.

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Answers to Common 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 exemption 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 did not file a tax return claiming my own exemption and someone else is using my name and social security number?
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.

Am I being audited?
No, we are not auditing you at this time.
 


Tips for Next Year

Review the rules for claiming an exemption for yourself in the Publication 501, Exemptions, Standard Deduction, and Filing Information.

Visit the Interactive Tax Assistant (ITA) at www.irs.gov 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.

Page Last Reviewed or Updated: 02-Oct-2016

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