What this notice is about We sent you this notice because 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. The last four digits of the Social Security number for each dependent or qualifying child we’re concerned about is shown 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 PDF. Keep this notice in your permanent records. Frequently asked questions 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. 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 did not 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 listed on the top right corner of your notice. You can also refer to the IRS identity theft resource page for more information. Am I being audited? No, we are 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. Helpful information Top 10 tax facts about exemptions and dependents Dependents & exemptions Form 1040-X, Amended U.S. Individual Income Tax Return PDF Instructions for Form 1040-X PDF Reference tools Publication 1, Your Rights as a Taxpayer Notice Topic 651 Notice Topic 653 Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
