Someone Claimed My Dependent, What Do I Do?

Was your tax return rejected because a child or dependent of yours was claimed incorrectly by another taxpayer (ex-spouse, partner, parent, grandparent)?

A tax return rejection is not a validation that the other taxpayer is entitled to claim your dependent. The rejection is only the result of the same social security number being claimed twice when a SSN can only be claimed once for a given tax year.
Custodial Parent: Generally, the custodial parent is the parent with whom the child spent the majority of the year with or lived with for the most nights of the year. The other parent is the noncustodial parent.
Parents who are divorced, separated, or unmarried who share custody of a child need to follow the specific rules when it comes to claiming a child or dependent on a tax return. The custodial parent can release the dependency exemption to the non-custodial parent - by completing Form 8332 and/or Form 2120 - Multiple Support Declaration.
Discuss who is claiming a dependent before the situation of incorrect dependent claims occurs as you will need to handle this through paperwork with the IRS.

Below are steps you can take to claim your legitimate status as the only taxpayer who is entitled to claim the dependent(s).

Step

Description

1. Are You Qualified to Claim the Child, Dependent?

Find out if the child or dependent meets the age, relationship, residency, support test to be claimed as your dependent. Start the Dependent tax tool, answer only a few questions, and you will know if you qualify to claim the dependent.

1.1 Did you Mistakenly Claim a Dependent on Your Tax Return?

If your return got accepted and you claimed a dependent incorrectly and wish to change this, prepare and file an IRS and state tax amendment and remove the dependent from your tax return. See detailed instructions on how to prepare a tax amendment on eFile.com.

1.2 Transfer the Claim of a Dependent to Another Taxpayer

See Section 5. below about the right of a custodial parent to release the dependency exemption by completing and signing Form 8332 - Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.

2. Prepare Your Tax Return

If you are qualified to claim a dependent who has been claimed for the tax year by another person, you can prepare a tax return on eFile.com. However, do not e-file the return but download, print, and sign the return.
Sign up or sign in to your tax return on eFile.com.

3. Prove You Are Qualified to Claim the Dependent to the IRS

Step 3: Complete Form 886-H-DEP and/or Form 886-H-EIC to claim the Earned Income Tax Credit or EITC. Not sure if you qualify for the EITC? Use this EICucator tool.

Supporting Documents

4. IRS Response

It might take the IRS 2two months after you mailed in the paper return and Form 866-H-DEP before they will start to determine who’s entitled to claim the dependent. You might receive a letter - CP87A, see image below - stating your child was claimed on another return. It will explain further actions required by you.
The person who claimed the dependent will receive the same letter.
The IRS also might issue an audit letter and you will need to provide proof that you’re entitled to claim the dependent. Be sure to reply completely and by the response deadline. After the IRS has decided the issue, then your return can be processed and additional taxes, penalties, and interest might be applied on the person who incorrectly claimed the dependent.

See the sample letter or notice CP87A below.

Supporting Documents

5. Custodial Dependent Release

The custodial parent can release the dependency exemption by completing and signing Form 8332 - Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent. The noncustodial parent would then submit the Form 8332 with their tax return.

6. Obtain an IP-PIN for Your Dependent(s)

Each year starting in January, obtain a free IP-PIN (Identity Protection - Personal Identification Number) from the IRS and protect your dependent with this number. This IP-PIN will prevent any unauthorized person from e-filing a tax return and claiming your qualified dependent on their tax return(s). In order to do so, you must be the person who is qualified to claim the dependent and you must obtain the IP-PIN via the link below.
Obtain an IP-PIN for yourself and/or your dependents.

7. Review, Send Your Tax Return

At any time after you added forms, view your tax returns as a PDF file under My Account. When you are done, mail it to one of these IRS mailing addresses.

8. Need Help with Forms?

Contact a Taxpert^® now.

9. More Information about Claiming Dependents

Additional benefits of claiming one or more dependent(s)
Detailed overview for divorced or separated individuals and IRS tie-breaker rules
Detailed overview on qualified dependents on a tax return.

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