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 called IRS to report that someone claimed my dependent((me and my wife called) yes our two daughters because when we filled tax 2011 they responded that our dependents were already claimed by somebody, it has been 2-3 months of sending and receiving letters and documents, I never believed that this process of calling IRS to report fraud and that someone that is not even a relative could get the refund so easy, someone that me and my wife don’t even know, and the picture gets even worse because me and my wife are the victims and we are getting auditing, is hell living on planet earth, even today I receive another letter saying (we need more documentation) I have send dozens and dozens of documents to prove our daughters live with us since they were borne to this day such as “birthcertificate, residency rent payment, letter from daycare, doctors, utility bills, school, etc…) It is sad that a thief receive the refund and the victim gets punish, right now I will seek help from a lawyer even thought I don’t have money to pay for one, but probably it will be my last chance to fight for my daughters, one is 6 years old the other one is 3 year old, I just feel so sad of how this process has been, I hope at the end justice will prevail.
Someone claimed my son on their 2008 taxes without my knowledge how do i find out who it was?
Hi Nyesha,
The best thing to do is to contact the IRS at 1-800-829-1040.
I’m asking this for my boyfriend. He and his ex have 2 sons. Over the years he always claimed his youngest son and she claimed the oldest son. (They were never married-but legally agreed upon this) His youngest son past away last year-when he e-filed his taxes claiming the youngest son it was rejected saying someone else had already claimed him. (He suspects the ex) I’ve read the previous responses and understand about doing a paper file with a cover letter explaining the circumstance which we will do—but my question is “If it was the ex and the IRS determines he does have the right to claim him what happens then? Does he have to take her to small claims court to get the refund that she has already received or does the IRS make her pay it back?”
Hi Kay,
You’re correct. If the IRS determines that he deserves the dependent and someone else has wrongly claimed that portion of the refund, they will just pay your boyfriend what he’s due and then go about collecting from his ex. He shouldn’t have to go to court unless it’s to reach some sort of agreement about how they are going to claim his oldest son in the coming years.
I forgot to mention, the mother bought a new car and there’s no way that could happen because she does’nt work. I pay child support and my parents and I buy everything for my daughter and have since she was born, she’s 17 now.
I want to find out who claimed my daughter. Her mother was married to another guy and was divorced close to two years. The mother worked two or three weeks out of the whole year. I have a suspicion that the mother let her ex-husband claim my daughter with the promise she get part of the refund. They had two kids together which I know he claimed. The mother still uses his address even though she has a place.
Hi Andy,
For more information, I would call the IRS at 1-800-829-1040. Your comment is a little unclear. Do you want to claim your daughter as a dependent? Have you not filed taxes yet? If this is the case, what you’ll have to do is paper file, including a cover letter explaining the situation and evidence proving that she’s your dependent. Be aware, though, that in order to claim someone as a dependent, you don’t have to have supported them. They just can’t have provided over half of their own support.