You claimed an exemption for yourself, but someone else 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 in Publication 501, Exemptions, 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 1040X, Amended U.S. Individual Income Tax Return. See the Form 1040X 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.
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 didn't file a tax return claiming my own exemption 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
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.
- You can authorize someone to contact the IRS on your behalf.
- See if you qualify for help from a Low Income Taxpayer Clinic.
If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.