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.
Ok I’m trying to file my taxes and claim my child my mother has stated she has claimed us for 2013 and I can’t do my taxes I moved out 09/01/2013 I started working 11/02/2013 now can I still claim my child and do my taxes or does she have the right to she said she has proof but she does not have mine or my daughters social security numbers or cards. I need help what can I do and can she get our social security numbers
Hi Kelly,
Your mother has the right to claim your child (if she has your daughter’s social security number), if your daughter is under 19, if your daughter lived with her for more than half the year, and if she provided more than half of her financial support.
If two people claim the same dependent, the dependent is usually awarded to (for tax purposes) to the person the child lived with for more time throughout the year.
I have a six year old daughter that stays with me every weekend, and occasionally during the week. I pay a large amount in child support, and have made all of the payments in 2013. My child’s mother does not work, but does collect social security. I have claimed my daughter every tax year. This year, she told me I was not allowed to claim her because she was going to do it. I have a few questions: Can she claim my daughter if she doesn’t have an employment income? Also, I have a feeling that she is attempting to get her boyfriend to claim my daughter in order to split the money with him. If I still claimed my daughter, and the boyfriend also did, would they still withhold both of our taxes?
Also another question, if a significant portion of my income goes to child support payments (approximately 50% of every paycheck), would that benefit my refund if I was unable to claim my daughter?
Hi Tyler,
I would suggest claiming your daughter on your return, regardless of what your child’s mother (and her boyfriend) do. I say that because someone will be awarded. Basically, whoever the dependent spends more time with is usually who the dependent is awarded to for tax purposes. After this, it depends on who has the higher AGI (Adjusted gross income).
Hello, my gf and I had our newborn in December, but she had moved back to her moms in august to finish her last year of school and give birth where she originally lived to have her mother help after the baby was born. I’ve basically been paying for all our rent at our home and have put our child on my insurance. Now the baby Has been living with them the entire time with the exception of coming down to visit. Who has more authority to claim our child? Her parent or I?
Hi Ed,
Generally, the parent who the child lives with for more time throughout the year, can claim the dependent. If both parents claim the child, it will be awarded as the dependent to the parent who the child lives with for more time.
Here is my story.
Had a child with US citizen after child was 3 months old moved back to Canada. He ony has visitation rights but he claimed her for the past 3 years as a dependent in his house. She has only been to his house for no more then 2 months out of each of these years. I also filed for her in Canada. Which I have sole custody so I know I’m ok. Now I am going through my green card process with my husband of a year now and now live in the US as well. I understood that I can’t file until I’m legal to work so we have a paper stating he can file. But he is wanting to file as she is a dependent in his household.
He send child support and half her school. Then she goes 4 times a year. Can you file for that? Or just that he pays that?
Please help. I don’t think he should be able to file for that. Is that against the law? He also made me wrote that he can file till I’m legal knowing that my husband can file for me and her as were defendants.
Thanks
Nikki
Hi Nikki,
He can claim the child as his dependent. However, the child is generally awarded as the dependent to the parent who he/she lives with for the most time throughout the year.
If both parents claim the child, he/she will be considered the dependent to the parent who he/she lives with for more time during the year (in this case, that would be you, if filing a return).
I have a question… My husband and I filed our taxes 2 days after his parents filed. He has custody of 2 children and him and I have 2 together. We have always claimed 4 kids at tax time. This year my husbands parents said since my husband didn’t work that they were going to claim his 2 kids, has custody of, on there taxes. When we filed we got no flags saying that they were claimed. Should I be worried? With both having a big enough home for the 6 of us, Me and 2 kids live with me at my parents home. He lives with his 2 kids he has custody of at his parents home. Since we are married we file a joint return. Now with finding out his parents may have claimed his 2 kids. What will happen and what can we do now if it is true?
His parents can claim your 2 kids as qualifying relative dependents if no one claimed them as qualifying children. If you and your husband claimed them as your children, you should be fine.