What If Someone Claimed Your Dependent?
Each year, millions of people are victims of identity theft, including many children or dependents who are claimed by someone other than the qualifying parent or guardian. What can you do to protect your children from being claimed on someone else's tax return and what do you do if they were already claimed?
On this page:
If you filed and received a message that someone has claimed your dependent, follow these steps:
Someone claimed my dependent
Claiming a dependent has many ways to save on taxes which is why there are many cases of wrongly claimed dependents:
See how to add a dependent to your return and include all the above credits that you may qualify for.
How to Prevent Your Dependent from Being Claimed?
If you’re trying to ensure that your dependent isn’t incorrectly claimed by someone else, there are a few steps you can take.
- Understand the Criteria: Make sure you fully understand the IRS rules for claiming a dependent. Generally, a dependent must either be a qualifying child or a qualifying relative which have specific requirements regarding age, relationship, residency, support, and income.
- Lock Down Your Child's SSN or Identity: In order to fully protect your child from being accepted on an e-filed return, obtain an IRS IP PIN or Identity Protection PIN. This number is a six-digit number that gets assigned to one person each year. After applying, only you and the IRS have access to the specific unique number and your dependent cannot be filed for without it.
- Claim the Dependent: Ensure that you properly claim your dependent on your tax return by filling out the appropriate sections - see dependent instructions. You'll need to include the dependent's name, Social Security number, and relationship to you.
- Get Their Social Security Number: Ensure your dependent’s Social Security number (SSN) is accurate and properly reported on your tax return. The SSN must match the IRS records, so it's crucial to use the correct number - you don't want to accidently claim someone else!
- Avoid Duplicate Claims: Only one person can claim a dependent in a given tax year. If someone else is claiming your dependent (for example, another relative or a separated spouse), the IRS will flag this and you might need to provide documentation to resolve the dispute.
- File Early: Filing or e-filing your tax return early can help prevent someone else from claiming your dependent before you do. The IRS processes returns on a first-come, first-served basis, so getting your return in early can reduce the chance of a duplicate claim.
- Communicate: If the dependent is also eligible to be claimed by someone else, like a separated spouse or another relative, communicate clearly and agree on who will claim the dependent. This can help avoid conflicts and ensure that only one person claims the dependent.
- Review IRS Notices: If the IRS sends you a notice CP87A, CP75A, or other letter indicating that your dependent has been claimed by someone else, respond promptly. Provide any required documentation and follow up with the IRS to resolve the issue.
Who Can Claim a Dependent?
Generally, only one taxpayer or a married couple filing jointly may claim any one person as a dependent on a tax return per tax year. If you file your tax return and someone else has already claimed your dependent, then the IRS will reject your return.
Important:
- Only one dependent's SSN can be claimed per tax year.
- The IRS cannot disclose which of your dependents has been claimed nor who claimed them.
- Once your dependent's SSN has been accepted on a return, you can no longer e-file your return and claim them, even if the other party amends their return.
- This is because by the time the IRS processes this amendment, the e-file season will be over.
- If both parties can cooperate, however, it is ideal that the party who wrongly claimed the dependent files an amendment and the second party mails in their return.
- To fix a dependent dispute, the entire process can take 8 - 12 weeks as the IRS gathers information to examine results from both returns.
Which Parent Can Claim a Child Dependent?
Due to the residency test for parents of dependents, a child of divorced or separated parents is the qualifying child of the custodial parent or a parent with primary custody who provides the child's support. The custodial parent:
- Has legal, physical, and financial custody of the child
- May receive child support from the noncustodial parent
- Generally claims the child on each tax return (or alternates years) per their custody agreements.
However, the noncustodial parent could claim the qualifying child if all four of the following statements are true.
1. The parents:
- Are divorced or separated by decree;
- Are separated by a written agreement; or
- Lived apart for the last 6 months of the year.
2. The child received over half their support from the parent(s).
3. The child was in the parent's or parents' custody for more than half the year.
4. Either of the following statements is true.
- a. The custodial parent signs a written declaration that they won't claim the child as a dependent for the year and the noncustodial parent attaches this written declaration to their return. There are different rules if the decree went into effect after 1984 and before 2009 - review this in IRS Publication 17, Section 3, which covers dependents and certain rules.
- b. A divorce decree or separation agreement was signed before 1985 which allows the noncustodial parent to claim the child as a dependent. This decree wasn't changed after 1984 to prevent this and the noncustodial parent provides at least $600 for the child's support during the year.
However, this does not permit the noncustodial parent to claim the head of household status, the Child and Dependent Care Credit, the dependent care benefits exclusion, or the Earned Income Tax Credit. For more details, see the IRS tiebreaker rules below.
What to Do If Your Dependent(s) Have Been Claimed?
Wrongly claiming a dependent is not considered fraud or tax evasion if the guilty party does not demonstrate willfulness, but if the person does it knowingly, then this could be fraud.
If you and your ex alternate years, be sure you both only claim the child as a dependent when it is your year. Otherwise, you will both need to work with the IRS in order to settle the dispute by mailing forms and documents back and forth.
- When someone claims your dependent with malicious intent (i.e. to take advantage of dependent tax breaks and take them from you), then you are forced to rely on the IRS to handle this. You may be requested to send proof of dependency documents; communicate and work with the IRS to rightfully claim your dependent.
- There is no direct way to report the person to the IRS; instead, you will need to file your return on paper to alert them of the matter.
At any time, contact us here at eFile.com or call the IRS support line at 1-800-829-1040 and inform them of the situation. Or, take advantage of low-income tax clinics if this applies to you.
If you think you are a victim of identity theft, you can request a copy of a fraudulent return via Form 4506-F.
What Are the IRS Tiebreaker Rules?
The IRS tie-breaker rules are used to determine who can claim a dependent when multiple parties could potentially claim the same person. These rules help resolve disputes over who gets to claim the dependent. Here’s a summary of the tie-breaker rules:
- Parent vs. Non-Parent: If one of the claimants is a parent and the other is not, the parent has priority. The child can be claimed by the parent and the non-parent cannot claim the child as a dependent.
- Multiple Parents: If both claimants are parents:
- Custodial Parent: The custodial parent (the one with whom the child lived for the most nights during the year) has priority.
- Non-Custodial Parent: If the child lived with each parent an equal number of nights, or if the custodial parent agrees to allow the non-custodial parent to claim the child, the non-custodial parent can claim the child, provided they have a valid Form 8332 or similar written agreement.
- Equal Custody: If the child lived with each parent for the same number of nights and there is no written agreement allowing one parent to claim the child, the parent with the higher adjusted gross income (AGI) can claim the child.
- Other Relatives: If neither of the claimants is a parent, then the person with the highest AGI has priority.
- Tax Benefits: Even if multiple parties are eligible to claim the child, only one can do so. If two or more parties claim the child, the IRS will apply these tie-breaker rules to determine which party has the right to claim the dependent and the associated tax benefits.
These rules ensure that only one person can claim the dependent and help resolve conflicts in a fair and systematic manner.
What If I was Falsely Claimed as a Dependent?
If you e-filed a return and it was rejected by the IRS who stated your social security number has been claimed on a tax return for that year, there are some steps to take, depending on the situation.
- If You Know Who Claimed You: contact them immediately to confirm and alert them that they will need to amend their return. The IRS will process their amendment before you can use your SSN on your return; to avoid late penalties, you may need to file your return by mail. Resolving the issue is faster if they amend their return willingly.
- If You Don’t Know Who Claimed You or They Won’t Cooperate: file your return by mail and include documents proving you aren’t a dependent (rent payments, residency statements, etc.). The IRS will contact you and the other party to resolve the issue. If they don’t comply, both returns might be audited and you’ll need to prove your dependency status.
The simplest way to prepare all your forms is by completing your tax return with eFile.com. You can eFile your return or mail it in case it got rejected due to another person claiming your dependents. Make sure you include the appropriate forms with your mail package to the IRS.
TaxTip: It is best to keep copies of all documents you send to the IRS and use a U.S. Postal Office tracker service to confirm that the IRS has received your documents.
For further assistance, contact eFile.com support or call the IRS at 1-800-829-1040. You might also be able to take advantage of a low income taxpayer clinic; see more details on how low-income taxpayer clinics work.
Additional resources regarding dependents and alimony payments:
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