A CP87A tells you that the IRS received a return from another taxpayer claiming a dependent or qualifying child with the same Social Security number as one on your return. It is a heads-up, not an audit, and in many cases no response is needed. But it deserves a careful look, because two returns claiming one child often end in an audit of someone.
What the notice says
The notice identifies each dependent in question by the last four digits of the SSN. It does not tell you who else claimed the person. The IRS cannot disclose that because of disclosure laws.
Check the numbers first
- Compare the SSNs. Check each dependent's Social Security number on the notice against the Social Security card. If the number on your return does not match the notice, you probably made a typing error on the return. The IRS says no further action is needed beyond using the correct SSN on future returns.
- If the numbers match, review the dependency rules and decide whether you are the person entitled to claim the dependent.
- Decide. If you are entitled, you do not need to respond. If you are not, amend.
The rules that most often decide it
The IRS lists several rules that may apply:
- A child who qualifies as the qualifying child of more than one person can be claimed only by the person entitled to do so under the tie-breaker rules.
- A child who provided more than half of their own support generally cannot be your dependent.
- A child who did not live with you for more than half the year generally cannot be your dependent, though exceptions exist.
The dependency rules are in IRS Publication 501, and the IRS Interactive Tax Assistant has a "Whom may I claim as a dependent?" tool. For families with divorced or separated parents, grandparents raising grandchildren, or relatives abroad, the rules can be nuanced, so review them before the next filing season. See child tax credit and dependents and filing status.
If you listed someone who does not qualify
File Form 1040-X, Amended U.S. Individual Income Tax Return, and mail it to the IRS service center listed in the form's instructions. See amended returns. Correcting the return yourself is usually better than waiting for the IRS to challenge it. Amending can change credits, filing status and the tax due, so consider the whole return.
If you did not claim the dependent
If you did not claim the person but someone is using the number, or if your own number was misused, contact the IRS at the number on the notice and read about identity theft and the IRS. The IRS points victims to its identity theft resources.
Does this lead to an audit?
The IRS says it is not auditing you at this time and that you do not need to send documents. That could change later, and a document request such as a CP75 is one way an examination of dependents begins. Keep proof of residency, relationship and support for the year so you can respond quickly.
Interest and penalties
The CP87A does not assert a balance. If you amend and owe more tax, interest runs from the original due date. An erroneous claim can also lead to penalties or restrictions on future credits. See improper credit claims and bans.
Common mistakes
- Ignoring the notice because "it says no response is needed." Check the SSNs first.
- Claiming a dependent by agreement with a relative, without checking who is entitled.
- Failing to resolve a custody or tie-breaker issue before filing.
- Amending without considering the effect on filing status or credits.
- Throwing away support records.
When to involve a CPA
A CPA can run through the dependency tests, advise on tie-breaker and custody questions, amend a return, and prepare supporting evidence in case of an audit. With a signed Form 2848, we can speak with the IRS.
How we can help
We can review your dependents, confirm whether you are entitled to claim each one, and prepare an amended return or documentation if needed. See our IRS representation services or contact us.
Frequently asked questions
Who else claimed my child?
The IRS cannot tell you. Disclosure laws prohibit it.
Do I have to send documents?
No. The IRS says no documents are required at this time.
What if the SSN on the notice is not my child's?
You likely entered a wrong number originally. Use the correct number on future returns.
Could I be audited later?
The IRS says it is not auditing you now. Keep your records in case it asks later.
Official sources
This page is a plain-language summary. The official source controls if there is any difference.
General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.