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.
I’ve read through every comment here and I still have a question. From January-May my boyfriend, daughter, and I lived together.In May my daughter and I moved to a different state and for June and July he did not live with us. He did move in late July and the three of us lived together from July-October. I again moved out with our daughter for November and December.
From July on the boyfriend has not had a steady job and I have been the sole provider of income for me, and our daughter. Since she lived with both of us 9 months of the year and just me for the other 3 months would I have the right to claim her since she’s lived with me more and I’ve provided for her?
He has already filed and been given his refund so I know I’d have to paper file and provide evidence, but what sort of evidence go towards a 3 year old child? She doesn’t have school records or daycare since if she’s not with me she’s with a family member and she’s too young for school. Can I have people write statements saying she lives with me and get them notarized? We’re a non-religious family but I guess I could have her baptized if it would help, it just seems silly to go to such a measure to prove my child lives with me and I pay for her.
I wouldn’t be so upset about this but he already owes me several thousand dollars and has already blown his entire return. He never pays child support and it’s like pulling teeth to get him to spend any time with her. What evidence do I need?
Hello,
I can definitely see why you’re frustrated. On the bright side, it wouldn’t work for or against you to have your child baptized just to serve as proof to the IRS so you won’t need to go to SUCH extreme lengths. On the other hand, there are several documents that will surely work in your favor as sufficient evidence. As a three year old, there is only so much of a paper trail left. That being said, you can provide medical paperwork that lists the child’s name with your address. This will prove that the dependent was living with you. Also, you can show receipts that will prove that you provided for your child financially. I would also suggest providing ANY court documentation noting custody agreements, orders for child support, etc. If the courts have appointed you as the custodial parent, then documentation of that is critical in proving your position.
Although frustrating and time consuming, this is a common situation which is why the IRS has guidelines set to help parents who should be able to claim their children as dependents.
I was attempting to claim my 3 step sons this year but their biological father beat us to filing. I understand what I have to do to prove and fix all this mess. My question is, if he amended his return, can we just wait for his confirmation and then re-file electronically? Waiting 6 months just to get a tax return seems absolutely ridiculous!
Thank you.
Hello,
Unfortunately, you will need to paperfile. This process is time consuming however, the IRS will need to make sure that they are allowing the eligible parent to claim the dependents.
My ex and I have a court order saying that we are both to claim one child each. At that time we had joint custody I now, and have for two years have full custody. They spend 305 days a year with me. I am not working and my fiance is supporting all of us, so the last few years he claims me, and the kids as his dependents, My ex decided to claim both kids this year on his taxes, and he did his before my fiance did his. I’m not sure what the best avenue is. I know about the paper filing, but is there any other recourse I can take to make sure this never happens again, since I have a court order? And is this considered tax fraud, since he knowingly went against the order?
Hi Suzy,
Paper filing is really the most effective way to go because you will be able to submit with the return the court order that states that you have full custody. A court order can make a great impact on these types of situations.
Hello,
My sons father ended up claiming my son on his tax return and he had no right to. I sent my taxes by mail with a cover letter and proof that I support my son and that he lives with me. How long will it take for me to get my tax refund?
Hi Jennifer,
This will depend on the IRS’ decision. The IRS is also currently experiencing a high volume of returns since it is mid tax season.
I claimed my stepdaughter on my taxes and they are still processing my return I just found out that her aunt tried to claim her and her return was rejected will this effect them approving my return
Hi Todd,
Both returns may be rejected. In that case, you will need to follow the advice given in the article. If it is in fact rejected, the IRS will contact you and you will need to paperfile your return with any proof that you are the one who should be claiming your stepdaughter. The IRS will give you notice in advance how you should proceed.