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
- Review the rules for claiming dependents in Publication 501, Dependents, Standard Deduction and Filing Information .
- After reviewing the rules, and if the person you claimed on your tax return as a dependent:
- Meets the rules to qualify as your dependent, you don't need to contact us or take any action at this time.
- Doesn't meet the rules to qualify as your dependent, you must correct your tax 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.
- 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.