What This Notice Means

You claimed someone as a dependent on your return. That person also filed a tax return jointly with a spouse.

Generally, you can't claim someone as a dependent if they file a married filing jointly return. A person who files a joint return also usually doesn't fit the definition of a "qualifying child" for the earned income credit.

This isn't an audit. The IRS isn't auditing you at this time.

What to Do

Review the dependency rules in Publication 501, Dependents, Standard Deduction, and Filing Information. Then:

  • If the person meets the rules to be your dependent, you don't need to contact the IRS or do anything now. Don't send documents yet.
  • If the person doesn't meet the rules, correct your return by filing Form 1040-X, Amended U.S. Individual Income Tax Return. Mail it to the IRS service center listed in the form instructions.

Review the notice with your preparer if you used one, and keep it for your records.

Who Else Claimed the Person?

The IRS won't tell you. Disclosure laws prohibit it from revealing the name of the taxpayer who used the same Social Security number.

If You Didn't File This Return

If you didn't file a return claiming the dependent and someone else is using your name and Social Security number, call the number on your notice and look into the IRS identity theft resources.

Why Fix It Now

If the claim is wrong, amending on your own is cleaner than waiting for the IRS to pursue it. If the claim is right, keep proof of the relationship, residency, and support in case questions come later.

Before you file next year, check each dependent against the rules.

If you received a CP87D notice and aren't sure whether you can claim your dependent, call us at (813) 229-7100.