VALID › Notice Library › CP87B notice
In the IRS’s own words · not reviewed by VALID
CP87B notice explained, in the IRS’s own words
You claimed yourself, but someone else claimed you as a dependent for the same tax year on another tax return.
Read the full CP87B page on irs.gov ↗
What this notice is about
You claimed yourself, but someone else claimed you as a dependent for the same tax year on another tax return.
You can’t claim yourself if someone else is entitled to claim you as his or her dependent.
What you need to do
Review the rules for claiming each dependent or qualifying child in Publication 501, Dependents, Standard Deduction, and Filing Information PDF.
After reviewing the rules:
- If you don’t qualify as someone's dependent, you don’t need to contact us or take any action.
- If you qualify as someone's dependent, you must correct your tax 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 PDF.
- Keep this notice for your 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 a dependent on their tax return.
What do I need to send to show I am entitled to claim myself as an exemption?
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 myself and someone else is using my name and Social Security number?
Call us at the number shown on your notice. You can also refer to the Identity theft central page for more information.
Am I being audited?
No, we're not auditing you at this time.
Tips for next year
Determine if someone can claim you as a dependent by reviewing Publication 501, Dependents, Standard Deduction, and Filing Information PDF
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.