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In the IRS’s own words · not reviewed by VALID
CP87D notice explained, in the IRS’s own words
You claimed someone as a dependent on your tax return who also filed a tax return with his or her spouse.
Read the full CP87D page on irs.gov ↗
What this notice is about
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 PDF.
- 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 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's the other person claiming the same person as I did on his or her tax return?
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.
What must I send if I'm entitled to claim the person as a dependent?
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 SSN?
Contact us at the number shown on your notice. You can also refer to the IRS Identity theft central page for more information.
Is the IRS auditing me?
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.