- What it means
- A dependent on your return was also claimed on another return, and the IRS is asking both filers to check.
- Respond within
- 30 days from the date on the notice
- What to send
- Nothing if you are entitled to the dependent. An amended return if you are not.
- Write it
- Document cover letter
- When to get help
- If the other filer is a former spouse and a custody order applies, get help before responding.
What the letter says
Two returns claimed the same person. The IRS does not say who the other filer is. It asks each of you to review the rules and amend if you were wrong.
If you are entitled
Do nothing now. If neither filer amends, the IRS will examine both returns and apply the tiebreaker rules (the parent, then the parent with longer residency, then higher AGI). Keep your proof ready.
If you are not
File an amended return removing the dependent before the IRS does it for you with penalty.
What to gather
- The notice
- Proof the dependent lived with you for more than half the year
- Custody or divorce paperwork if relevant
Write back
The Document cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.