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 PDF. 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. Helpful information Top 10 Tax Facts about Exemptions and Dependents Dependents & exemptions Form 1040-X, Amended U.S. Individual Income Tax Return PDF Instructions for Form 1040-X PDF 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.
