VALID › Notice Library › CP321D notice
In the IRS’s own words · not reviewed by VALID
CP321D notice explained, in the IRS’s own words
We sent you this notice because when you filled out your tax return, you didn’t check the box that says someone else can claim you as a dependent. Our records show someone else claimed you as a dependent.
Read the full CP321D page on irs.gov ↗
What this notice is about
We sent you this notice because when you filled out your tax return, you didn’t check the box that says someone else can claim you as a dependent. Our records show someone else claimed you as a dependent.
What you need to do
Determine if someone else can claim you as a dependent by reviewing the rules for claiming dependents. After reviewing the rules:
- If you find no one else can claim you as a dependent, you don’t need to send anything to us.
- If you find someone else can claim you as a dependent, you should correct your return by filing a Form 1040-X, Amended U.S. Individual Income Tax Return. The instructions for this form will guide you through the steps to correct your return. Mail or electronically file your amended return with 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 dependents in Publication 501, Dependents, Standard Deduction and Filing Information.
- Keep this notice in your permanent records.
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 their dependent.
What do I need to send to show I’m entitled to claim myself as a dependent?
You don’t need to take any action or send us any documents at this time.
What if someone else can claim me as a dependent?
You need to fix your tax return by filling out Form 1040-X, Amended U.S Individual Income Tax Return. You can get more information about this form at IRS.gov/1040x.
Am I being audited?
No, we’re not auditing you at this time.
Tips for next year
Visit the Interactive tax Assistant (ITA) and select topic Whom may I claim as a dependent? to determine if you’re eligible to claim yourself on your tax return next year.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.