Did the IRS reject your tax return because someone else claimed your dependent?
Claiming a dependent is usually pretty simple: you give the IRS their social security number, certifying that your relationship with that person satisfies a few simple rules.
Things can get more complicated, especially if someone else also claims the same person as a dependent. If they file their return first, the IRS will assume it’s legitimate and award them the full tax benefit of the dependent. When you attempt to e-file your return, it will be rejected.
The process is fairly straightforward. After your e-filed return has been rejected because someone else claimed the same dependent, you need to file a paper return. You can still prepare your return online. Instead of e-filing, you will need to print it out, sign it, and mail it to the IRS.
With your return, include a cover letter explaining your situation to the IRS as well as evidence proving that you have the right to claim the dependent (ie: medical records, school records, etc.).
The IRS will then review both returns claiming that dependent and determine which person should be claiming the dependent based on tax law.
The first thing to do is to make sure that you actually can claim the person in question as a dependent. There are two types of dependents, qualifying children and qualifying relatives, and both have different requirements.
Criteria for claiming a qualifying child
In order to claim someone as a qualifying child, he or she must
- Be your biological or adopted child, stepchild, foster child, sibling, half sibling, step-sibling, or a descendant of one of these
- Be under age 19, under age 24 if a full-time student, or any age if permanently and totally disabled
- Remain a U.S. citizen or resident, or a resident of Canada or Mexico
- Not be married, or be married but not filing a joint return
- Have lived with you for at least half the year.
- Not have provided more than half of his or her own support
Criteria for claiming a qualifying relative
In order to claim someone as a qualifying relative, he or she must
- Have lived with you all year as a member of your household, or be one of the following family members: child, parent, sibling, stepparent, stepchild, step-sibling, half sibling, grandparent, grandchild, child-in-law, parent-in-law, sibling-in-law, uncle, aunt, niece, or nephew.
- Remain a U.S. citizen or resident, or a resident of Canada or Mexico
- Not be married, or be married but not filing a joint return
- Not be a qualifying child of you or someone else
- Have a gross income of less than $4,000
- Have more than half of their total support for the year provided by you
When you sent your cover letter and evidence along with your return, you should strive to prove that you satisfy all of the requirements for the type of dependent that you are trying to claim.
Can I find out who claimed my dependent?
The IRS can’t tell you who else has claimed the dependent for several reasons. One is that since they don’t know who made the right claim, they don’t want to violate the privacy of someone who really is claiming their own child. Another is that there’s always the potential for mistakes, and it doesn’t make much sense to punish someone for accidentally writing a “4” that looks like a “9” when copying a Social Security number.
What if two people both meet the requirements to claim a dependent?
If two different people both have the right to claim the dependent according to the criteria listed above, the IRS will generally award the dependent to the person with whom the dependent lived for the greatest amount of time during the tax year. If the dependent lived with both people for an equal amount of time, then the IRS will award the dependent to the taxpayer with the higher AGI.
Why dependents require a Social Security number
For a while, dependents didn’t require a Social Security number at all. The IRS used to take taxpayers’ word for it when they claimed dependents. But in 1987, the rule changed to require taxpayers to give a Social Security number for every dependent they claimed. And suddenly, seven million dependents disappeared. Many of them were probably due to misunderstandings: two divorced parents each claiming all of their kids, for example. But others could have been due to shady behavior, including claiming children while knowing someone else would claim them, or even fabricating dependents entirely.
Prevent this in the future
The problem can be solved by mailing in a paper return. But how do you prevent this from happening in future years? The IRS is working to improve its safeguards against tax fraud and identity theft, but these aren’t perfect. The best thing you can do to prevent someone else from claiming your dependent is to file your taxes as early as possible. That way your e-filed return will be accepted and theirs will be rejected. You’ll get your refund on time and they will be required to prove they meet the dependent criteria.
Some food for thought
In situations like the ones discussed above, there tends to be emotion involved from both parties. The IRS is required to base all final decisions solely on tax law. When dealing with the IRS, it is most productive to stick to the facts. This will save you time and stress.
Hi, I just have one quick question. I know I’m probably over thinking this. But, my husband is 20 he turned 20 in December of last year. The tax person him and his mom used said that she could claim him because we got married in August of 2011. He didn’t go to College this past year like he did in 2010. So my question is, did the tax person tell his mom the right thing? Because he is having to pay his mom for the money she is losing by not claiming him because he claimed me and our 8 month old son. Thanks in advanced.
Hi Hannah,
There are two types of dependents: qualifying children and qualifying relatives. Your husband cannot be a qualifying child because he is not under 19 or under 24 and a full-time student. Your husband may, however, be her qualifying relative but only if his gross income was under $3,700 and his mother provided over half of his support. If this is not the case, he can’t be her dependent. Also, FYI your marriage status is determined by the last day of the year. So if you were married on December 31, 2011, the IRS will consider you married for all of 2011. He is under no legal obligation to pay his mother for the money she is “losing.”
Hi, this is my first year filing a tax return and I might end up In a situation similar to some here. My sister and nephew lived with me last year and I provided half of his support. My sister asked me to claim my nephew on my taxes and give her the refund to help her out since she didn’t have a job last year. I agreed and my return was accepted by the IRS but last night she told me that my nephew’s grandmother called saying she tried to claim him as well but was rejected by the IRS because I already did. My sister said she let her claim him in the past but this year she told her not to file. My question is since the grandmother tried to file electronically but failed will I be audited? My sister says she straitened things out with the grandma and she is not going to file by mail in an attempt to claim him but I am wondering if te simple fact that she tried electronically will effect the return, will I be audited? Will it be delayed? As I said this is my first year and I don’t really know what to expect lol. Please any help would be appreitiated.
Hi Rey,
You shouldn’t be audited just because someone tried and filed to e-file with a dependent you already claimed. If she doesn’t paper file and contest your claiming of the dependent, the IRS is most likely going to assume you’re in the right. And if you do get audited, don’t panic. As long as the dependent is rightfully yours there’s nothing to worry about.
I think I’m clear based on reading the article but I want to be sure. I live in VA and my son’s mother lives in SC. We agreed to claim him alternately. This is my first year claiming him but my e-file was rejected saying SSN has already been claimed. His mom said she didnt claim him. If I submit a letter stating the previous will that suffice? Will him living in SC affect my claim? I provide most of the financial support.
Thanks
-LJ
Hi LJ,
You can call the IRS at 1-800-829-1040 and ask them who claimed your son. Even when your e-file is rejected, you can still paper file your return and claim your son as a dependent. Be sure to include a cover letter explaining the situation and evidence that proves he’s your dependent. At worst, the IRS will audit both returns and you will have an opportunity to prove your case. There does seem to be a little problem, though, based on your comment. In order to claim a child as your dependent he must live with you for at least half the year. There are exceptions, such as illness or education, but it doesn’t sound like they apply in this situation. Check this IRS publication to make sure your son really does qualify as your dependent.
hello, my question is: over a year ago I lost my son documentation he is two years, I think people where we leaved at used to claim him as dependent. what I can do to report it and where?
Hi Jackie,
The best thing to do is call the IRS at 1-800-829-1040. Explain your situation to them and they should be able to tell you if he has been claimed and what to do about it.
I have custody of my grandchild but do not file return, we receive ssi disability, and I think that my daughter is claiming him on her return. How can I find out and what can be done. She does not support child in any way and he doesn’t live with her at all.
Hi Shelai,
The best thing to do in this situation is to call the IRS at 1-800-829-1040. Explain your situation and they should be able to tell you if your granddaughter is being claimed as a dependent. You might consider paper filing a return and claiming your granddaughter as your dependent (include a cover letter and some evidence). At the very least this would prompt the IRS to audit both returns, which would probably deny your daughter the ability to claim the child.