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.
My ex husband and I agreed to file together after we first separated 3 1/2 years ago when we were still married. I filed an emerald advance to get money back in time for xmas claiming the 3 kids and him. He didn’t work until we werent together, about 5 months of 2011, I worked all year except 5 weeks when I was laid off until I had another job. When tax time cane around he filed first and costume our kids and I was left owing money since I was waiting on a student loan paper to file. Since then, I have not filed taxes. The kids lived with him for a year when I lost our house and had to live with family. So he could claim them in 2012. I got them in the middle of 2013 and now have sole custody with a ruling that only I csn claim them. How do I make it all right? I don’t have w2s and I don’t live where I lived then, and am not sure how to go about this. Am I entitled to the taxes from 2011? Thanks
Hi Sara,
Since your ex-spouse filed for 2011 already, he was able to claim your children. If you file for 2011 and claim your children, it will be rejected by the IRS. At that point, you will need to provide proof that you were to be the custodial parent for that year. The IRS will then determine if you are in fact entitled to claim them as your dependents.
last year my tax return was denied bc the father took both of them on his tax return…we agreed that he could take the son and i carry my daughter, due to a little dispute that we had he took the both of them and i got denied. i feel as though i deserve to get all claims back..from 2013 for the daughter!! on november 19 temporary custody was awarded to the father in family court which we understood that he would be able to take both childrens for the year of 2014…we got back together december 8th 2013 and agreed that i can take the daughter but now his mom says he cant do it like that and i think hes planning to let her take the kids bc he lives at 119 deas drive and the kids stay down the road with the mom can i get returns from 2013?the kids lived with me with no help from the father since the day they were born up until a month before my sons 5th bday and my daughter was 9 months
Hi Shaquetta,
Typically, two ex spouses will agree on who will claim each dependent. When this agreement ceases to exist, it can complicate things a bit. If you both insist on claiming the dependent, then file your return with the dependent being claimed. The return that is filed second will be rejected while the other return will be accepted with the dependent listed. If your return happens to be the rejected one, you will need to notify the IRS. At that point in time, they will request that you provide proof that you should be the parent to claim the child as your dependent (aka the “custodial” parent). Once you provide the requested documents, the IRS will determine if you are able to claim this dependent instead of your child’s father.
Hi. My child’s father claimed her since day one. He use to give me money but now he doesn’t. I wasn’t working at the time he was claiming her but now I am. She never lived with him. He just kept her social security number on file and did it like that. I told him I was going to claim her next year..what can I do?? Like I said she stays with me the whole year and every address I’ve been at she has been with me. She doesn’t have mail that goes to her fathers house at all…help!!,
Hi Denise,
Typically, two ex spouses will agree on who will claim each dependent. When this agreement ceases to exist, it can complicate things a bit. If you both insist on claiming the dependent, then file your return with the dependent being claimed. The return that is filed second will be rejected while the other return will be accepted with the dependent listed. If your return happens to be the rejected one, you will need to notify the IRS. At that point in time, they will request that you provide proof that you should be the parent to claim the child as your dependent (aka the “custodial” parent). Once you provide the requested documents, the IRS will determine if you are able to claim this dependent instead of your child’s father.
Unfortunately, this is a bit more time consuming than it should be, however this is how the IRS handles a situation where no agreement has been made between parents.
In 2004 my ex bf claimed our kids fraudulently on his taxes and received a hefty return, I found this out as I was getting my taxes prepared. I called the IRS back when it happened and they said I needed to provide proof of residency for the kids, which I did. They told me it could take quiet awhile to get this corrected, and in the meantime life has happened, kids with medical issues, and I’m wondering if there is a time limit on this sort of thing? What are my options?
Hi Andrea,
According to the IRS, the process can take 8-12 weeks. I am assuming, based on the information above, that although this occurred in 2004, you found out about it this year. If you have not been contacted within this time frame, I suggest contacting the IRS again.
This lady got ahold of my kids and mine ss# and has claimed for the past two years and I have written the IRS 2 letters about her claiming my kids and i have spoken to them on the phone and went to there office what can I do about this
Hi Chelsea,
Assuming that this ‘lady’ is not someone who you know or who could claim your children as dependents I highly suggest that you call the IRS’s Identity Protection Specialized Unit toll-free at 1-800-908-4490 or visit irs.gov/identitytheft. This is a form of identity theft and should not be taken lightly. Although you called the IRS already, the phone number provided above is for specialized in this type of situation.