VALID › Notice Library › CP87A notice
In the IRS’s own words · not reviewed by VALID
CP87A notice explained, in the IRS’s own words
We received a tax return from another taxpayer claiming a dependent or qualifying child with the same Social Security number as a dependent or qualifying child listed on your tax return. We listed the last four digits of the Social Security number for each dependent or qualifying child we’re concerned about on the notice for your review.
Read the full CP87A page on irs.gov ↗
What this notice is about
We received a tax return from another taxpayer claiming a dependent or qualifying child with the same Social Security number as a dependent or qualifying child listed on your tax return. We listed the last four digits of the Social Security number for each dependent or qualifying child we’re concerned about on the notice for your review.
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.
- 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 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 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, Dependents, Standard Deduction, and Filing Information.
- Keep this notice for your records.
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 if the numbers on the Social Security card and my notice don't match?
You used an incorrect Social Security number on your original return that duplicated one used on another return. You don't need to contact us or take any action. Be sure to use the correct Social Security number on your next tax return.
What if the numbers on the Social Security card and my notice match?
Review the rules about what qualifies someone as a dependent or qualifying child because you may be listing someone who doesn't qualify. If you determine you incorrectly claimed the dependent or qualifying child, you may need to correct (amend) your tax return by filing a Form 1040-X PDF.
What do I need to send to show I am entitled to claim the dependent or qualifying child?
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 Social Security number?
Contact us at the number shown on your notice. You can also refer to the IRS Identity theft central page for more information.
What rules apply when another person claims the same Social Security number as the dependent or qualifying child who I claimed?
The following rules may apply to your situation:
- If the child meets the rules to be the qualifying child of more than one person, and you are not the person entitled to claim the child as a qualifying child, the child cannot be your dependent.
- If the child provided more than half of his or her own support, the child cannot be your dependent.
- If the child did not live with you for more than half of the year, the child cannot be your dependent. (There are exceptions for this rule.)
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 each dependent or qualifying child you plan to list 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.