IRS notice
IRS Notice CP87A: What It Means When a Dependent Is Claimed Twice
Another return claimed a dependent or qualifying child with the same SSN as one on your return; check the rules and amend only if needed.
Read it and keep it
No reply date applies if your claim is correct; if you need to amend, the IRS page sets no deadline, so act promptly and go by any date on your notice.
CP87A means the IRS received another taxpayer's return claiming a dependent or qualifying child with the same Social Security number as one on your return. Check the SSN against the person's Social Security card and review the rules for claiming that dependent. If you're entitled to the claim, you don't need to send anything; if the person doesn't qualify for you, correct your return with Form 1040-X.
What this notice is telling you
- At least one dependent's SSN on your return also appears on someone else's return for the same year.
- The notice shows the last four digits of each affected SSN so you can tell which dependent is involved.
- The IRS says it is not auditing you at this time.
- The IRS can't tell you who the other taxpayer is; disclosure laws prohibit it.
- If your claim is valid, no response is needed; if it isn't, you're expected to correct the return.
What to do
Match the last four digits
Compare the SSN digits on the notice with each dependent's Social Security card to see which person is involved and whether you entered the number correctly.
If the number doesn't match the card
Then you used an incorrect SSN on your original return. The IRS says no action is needed for that, but use the correct number on future returns.
If the number matches, review the dependency rules
Check each test for that person in IRS Publication 501, including where the child lived and who provided support. For example, a child who provided more than half of their own support, or who didn't live with you for more than half the year, generally can't be your dependent, with some exceptions.
Entitled to the claim? Keep the notice and stop there
The IRS says that if you're entitled to claim the dependent, you don't need to write or send anything. File the notice with your records for that year.
Not entitled? File Form 1040-X
If you listed someone who doesn't qualify, correct the return with Form 1040-X. The CP87A page says to mail it to the service center in the form's instructions; check the current instructions for how to file.
Working out who has the right to claim the child
A person generally can't be claimed as a dependent on more than one return, with rare exceptions. When two returns list the same SSN, CP87A asks you to check whether your claim is the one that meets the rules. The IRS can't tell you who filed the other return, so the question is only whether you qualify, not who else does.
Work through the qualifying child tests for that person and that year: relationship, age, residency, support and joint return. Publication 501 sets out these tests in detail along with the exceptions to the one-return rule.
If you claimed someone in error
Form 1040-X replaces your original return, and you include the complete corrected Form 1040 with it. Removing a dependent can also change credits tied to that person, so the corrected return may show tax due. If you file after the original due date, the IRS says not to add interest or penalties yourself; it adjusts them.
If you think the other claim is fraud
If you didn't claim the dependent at all and someone is using your name and SSN, contact the IRS at the number on the notice and see the IRS Identity Theft Central page. Because the IRS won't reveal who filed the other return, you won't learn from the notice who made the claim.
Want a CPA to deal with it?
Bring the notice to a free consultation, in person on James Island or by video. We read it with you, tell you what it means for your account and, if you want us to, take over the response once you sign Form 2848.
IRS & SCDOR letters — Find your notice number below, see what it means and which date matters, then let a licensed CPA deal with the IRS or SCDOR on your behalf.
By Haigler CPA Group. Updated . Notices are revised from time to time, so go by the wording and dates on your own notice. The information on this site is general in nature and is not tax, legal, or accounting advice for your situation. Tax law changes and the right answer depends on facts we would need to review with you. Please speak with a qualified professional before acting on anything you read here.
Questions about CP87A
Will the IRS tell me who else claimed my child?
No. The IRS says disclosure laws prohibit it from revealing the name of the other taxpayer.
Is a CP87A an audit?
The IRS says no, it is not auditing you at this time. The notice asks you to review whether you're entitled to claim the dependent.
What if the SSN on the notice doesn't match my child's card?
Then the number on your original return was wrong. The IRS says no action is needed, but you should use the correct SSN on future returns.
Do I have to respond if I'm sure the child is mine to claim?
No. The IRS says that if you're entitled to claim the dependent, you don't need to write or send anything. Keep the notice and your supporting records in case the question comes up again.
Other notices
- CP75: Earned Income Credit audit with part of your refund heldThe IRS is auditing the Earned Income Credit on your return and holding the refundable-credit part of your refund until it finishes.
- Letter 12C: The IRS needs more information to process your returnYour return can't finish processing until you send a missing form or schedule or confirm income, withholding, credit or SSN details.
- IRS notice lookupEvery IRS notice carries a code. Find yours below to see what it generally means, which date matters, and what to do before that date passes.
Talk to a tax expert
Tell us what you are dealing with and we will tell you how we would handle it.