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 husbands ex-wife new husband claimed his son on his return. My husband and his ex-wife have an order to split their children one claims One and one claims two as they have three kids. Who can we call to report the stepfather claiming kids that he has no legal right to?
Hi Ckb,
You will follow the same process stated in the article. If you have submitted your return with the dependent claimed, it will be rejected since someone else has claimed him. Once you receive this status, you will paper-file your return with a cover letter explaining your situation. Along with the return and cover letter, you need to send any documentation proving that you are the parent that should be claiming the dependent this year. I strongly suggest attaching a copy of the court order to your paper-filed return.
My husband adopted my 2 children on Dec. 29, 2014. According to my lawyer, their biological father cannot claim either as a dependent since the adoption was completed in 2014. Their biological father says otherwise. What are the rules regarding this?
Hi Kelsey,
According to the IRS, there are four main criteria to be met to be considered a “qualifying child”.
1. the child must be your child, step child, adopted or foster child, brother, sister, or descendant
2. the child must live with you for more than half the year
3. the child must be under the age of nineteen (twenty-four as a student)
4. you must provide more than half of the child’s financial support for the year
According to these requirements, your husband may not be able to claim the children as dependents since #2 and #4 were not met. However, next year he should be able to.
I have claimed my daughter every year, her father who is not on the birth certificate has arrearage backed up child support he lives in Florida and I been living with my daughter in Texas and Oklahoma since 2012, he went yesterday and claimed my daughter without my permission what can I do?
Hi Gab,
Your return will be rejected after e-filing. You will then need to paper file your return to the IRS along with proof that you are the qualifying parent to claim the dependent. The IRS will review both returns and based on the proof provided, they will let you know who is the custodial parent.
Hello,
I have a question. I plan to amend my return from the previous year with proof to claim my nieces after they lived with me along with their mother, who is my older sister, for the year. The only issue is the father of the children, claimed the kids that year. He shouldn’t have. Should I still write a cover letter even though it’s an amendment? What are my chances of this working in my favor? Let me explain;
My older sister and her two kids needed a place to stay in January 2013 so I allowed her to move in with me. She had a part time job and I collected a small portion of rent from her to allow her to save to move out. She never moved and lost her job after a month. I’m well aware she didn’t make more than me or the limit eligible to file a return. As I’m head of household, I told her I’d be claiming her and my nieces on my return. She did provide me with their social security numbers… The time comes to file taxes and I’m rejected. The father claimed the kids. He never had them for for a full day, let alone 6 months. I’m aware of the rule in relation to residency. My nieces school bus even came (still comes) to my house. It’s clear where she lived. My sister says she didn’t know their dad would do that but she didn’t try to fight him.
I can only assume he gave her money.
Several exhausting arguments later, I found out I should argue my case and paper file my return. I’d already submitted my return and it was refunded after removing the kids though. I was wary, not sure if I could dispute a return when a parent was involved but I did what was advised. I attempted to collect any documents to provide proof but my sister refused outright to provide me with the social security cards and birth certificates. I easily obtained school and medical records though. Even if I had wanted to attempt to fight this, I couldn’t. The father trumps my being an aunt, despite the children not living with him or him providing for them, if I have no relationship proof.
Well, the same situation is happening again this year. My sister and her kids vacated October 26th 2014. I’m literally ready to submit my return the day processing begins Jan. 20th. My sister didn’t work all year (she suffers from depression so it’s been difficult for her). I was fine with this, but I plan to recoup loses of providing nearly 95% of her and her children’s living expenses. I know the father plans to claim the kids again so I’m prepared for a battle. I have the documents to prove they lived with me as well as birth certificates now. Is this enough?
Thank you!
Sorry I missed this; should I provide documents along with the amended return or WAIT for the IRS to request them?
Hi Tia,
I am sorry for your frustration. There is a chance that you could be able to claim the dependents. When you file, it will most likely be rejected (along with the father’s) and the IRS will request proof. Since this is a special case, I suggest providing EVERYTHING AND ANYTHING that you think applies even in the slightest. The father does have a bit of an upper hand until you prove your case.
I’ve always had my daughter at least half of the week all year every year. But this year she has moved in with me in beginning of August and her mom rarely gets her maybe 5 times a month on a good month.there is no legal agreement between us. I pay for everything school clothes doctor dentist vacations you name it. She is on my insurance plan and also have her signed up in extra circular activities after school. Her mom didnt help out with anything this year and is trying to claim her on her taxes. Considering she is on my lease and I put her in school and paid for everything this year should I be worried that the wrong person will get the return? What are my chances on getting to claim her?
Hi John,
Since there is no legal agreement, the IRS will most likely reject both returns claiming the dependent and request proof. I suggest providing any proof that shows that you are the custodial parent.