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Understanding Your CP87D Notice

We sent you this notice because our records show you claimed someone as a dependent on your tax return who also filed a tax return with his or her spouse.

Generally, you can’t claim someone as a dependent who files a married filing joint tax return. In addition, someone who files a joint tax return usually doesn’t fit the definition of a "qualifying child" for the earned income credit.


What you must do


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's the other person claiming the same person as I did on his or her tax return? 
Disclosure laws prohibit us from revealing the name of the taxpayer who used the same Social Security number (SSN) as your dependent or qualifying child.

What must I send if I'm entitled to claim the person as a dependent?
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 the dependent or qualifying child and someone else is using my name and SSN?
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.

Is the IRS auditing me?
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.

Page Last Reviewed or Updated: 09-Jan-2017

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