What CP87B means

CP87B says you claimed yourself on your return, but someone else claimed you as a dependent on theirs for the same year. The IRS puts the rule in one sentence: you can't claim yourself if someone else is entitled to claim you as a dependent.

The IRM title for it is Exam Dupe TIN Notice, Please Help Us Confirm You Can Claim Yourself. It is one of the CP87 series of soft notices the IRS sends when two returns use the same Social Security number for the same person.

The IRS says it is not auditing you. It is giving you a chance to fix a mistake, if there is one, before it becomes an audit.

Why you got it

IRS processing caught a duplicate. Your Social Security number was on your own return as the taxpayer, and on someone else's return as a dependent. The IRM describes these exam soft notices as being sent based on rules that apply when two or more taxpayers claim the same individual.

The usual story is a student or young worker who filed a return to get withholding back and checked the wrong box, while a parent claimed them on the family return. Sometimes the parent is the one who was wrong. Sometimes it is identity theft.

The rule that decides it

Whether you can be claimed depends on the dependency rules in IRC 152. A dependent is either a qualifying child or a qualifying relative, and each has its own tests for relationship, age, residency, support, and income. Publication 501, Dependents, Standard Deduction, and Filing Information, walks through them.

One rule shows up on almost every CP87B. If you qualify as someone else's dependent, that changes how your own return must be prepared. IRC 152(b)(1) adds a related point: a person who is someone else's dependent is treated as having no dependents of their own for that year.

The question is not who filed first. The question is who the law says is entitled to claim you.

What to do now

  1. Read the rules. Review the dependency tests in Publication 501, or use the IRS Interactive Tax Assistant topic on whether someone can claim you.
  2. If you do not qualify as anyone's dependent: the IRS says you don't need to contact it or take any action.
  3. If you do qualify as someone's dependent: the IRS says you must file Form 1040-X to correct your return. Mail it to the service center shown in the Form 1040-X instructions.
  4. If you did not file a return at all: someone may have filed using your name and Social Security number. Call the number on the notice and review the IRS identity theft resources.
  5. Keep the notice. The IRS suggests keeping it with your records.

Who claimed you?

The IRS will not tell you. Its page says disclosure laws prohibit it from revealing the name of the taxpayer who claimed you. That protection comes from IRC 6103, which makes tax returns and return information confidential.

In most families the answer is obvious. Ask. A five-minute conversation now is better than both returns being examined later.

If you and the other person both think you are right

Sometimes two returns each have a reasonable argument. A soft notice does not decide that dispute. If neither return is corrected, the IRS may examine one or both returns and ask for proof. That is when records matter: where you lived, who paid your support, your income for the year, and your relationship to the person who claimed you.

Start collecting those records now. School or medical records with your address, leases, and proof of who paid your living expenses are the kinds of documents that settle these disputes.

What an amended return changes

If you amend because you were someone's dependent, your tax may change. Your refund may go down, or you may owe a balance. Pay attention to the Form 1040-X instructions and any notice that follows. If you owe, pay by the date on the bill to limit interest.

If you suspect identity theft

Sometimes the explanation is not a family mix-up. If you never filed a return, or you filed one and did not claim yourself the way the notice describes, someone may be using your information. The IRS says to call the number on the notice and points to its identity theft resources. Our guides to identity theft letters explain the notices you may see next, including requests to verify your identity.

Act quickly. Identity theft cases take time, and starting early keeps a bad situation from getting worse.

Getting it right next year

Before you file, talk with anyone who might claim you. Parents and adult children often file without comparing notes, and the IRS computer is the first to notice. If someone else is entitled to claim you, prepare your return accordingly. The IRS suggests reviewing Publication 501 each year to decide whether someone can claim you as a dependent.

What not to do

Do not send documents in response to CP87B unless the IRS asks for them. The IRS says no documents are needed at this time.

Do not ignore the notice if you know you were a dependent. Amending now is simpler than defending the return later.

Do not assume it is the other person's problem. Both returns can be examined.

The CP87 series has siblings. CP87A covers a dependent or qualifying child claimed on more than one return. CP87C covers a dependent with gross income above the limit. Each has its own guide on this site.

The law behind CP87B

IRC 152 defines who can be a dependent, and IRC 152(b)(1) treats a dependent as having no dependents of their own. IRC 6103 keeps the other return confidential. IRM 21.3.1 and IRM 3.11.6.17.18 describe the CP87 series as exam soft notices sent when two or more taxpayers claim the same individual.

If a dependency dispute is turning into an audit, call us at (813) 229-7100.