We sent you this notice because you claimed a dependent on your tax return with reported gross income for more than the amount of the exemption deduction. Someone else also claimed this dependent with the same social security number on another tax return.
You can’t claim someone whose gross income exceeds the deduction amount for a dependent exemption unless that person is permanently and totally disabled at some time during the tax year and his or her income is from services performed at a sheltered workshop.
What you need to do
- Compare the social security numbers from your notice with the social security card for each dependent or qualifying child you listed on your tax return.
- Review the rules for claiming each dependent or qualifying child. After reviewing the rules:
- If you find you’re entitled to claim the dependent, you don’t need to write or send anything to us at this time.
- If you find you listed someone who doesn’t qualify as your dependent or qualifying child, you must correct your 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.
You may want to
- Review this notice with your tax preparer if you used one.
- Review the rules for claiming a dependent or qualifying child in Publication 501, Exemptions, Standard Deduction, and Filing Information.
- Keep this notice in your permanent records.
Answers to common questions
Who is the other person that claimed the same dependent as I did on their tax return?
Disclosure laws prohibit us from revealing the name of the taxpayer who used the same social security number as your dependent or qualifying child.
What do I need to send if I am entitled to claim the depended or qualifying child?
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 the dependent or qualifying child 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
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.