Understanding Your CP87D Notice

What This Notice Is About

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 Need To 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.

Frequently Asked Questions

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.

You don’t need to take any action or send us any documents at this time.

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.

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.

Printable samples of this notice (PDF)

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