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,
My dependent has been claimed by his aunt but she did not take care of him or he does not live with her what next step do I take so that I can rightfully carry him as my dependent
Hi Tierra,
The best thing to do is paper file your return claiming your dependent. If you try to e-file, it will be rejected because the dependent has already been claimed, but you can still paper file. Include with your return a cover letter explaining your situation and evidence proving how you and the dependent pass the four tests described in this post (relationship, residence, age, and support). If this still doesn’t resolve the issue, the IRS will audit both your return and your aunt’s. This should give you an opportunity to prove definitively that the dependent is yours.
I went to file my taxes and it were rejected because one of my children had been use. Unfortunately it was my son that passed away in October. What do I need to?
Hi Angela,
The best thing to do is paper file your return. Even though your son passed away, you can still claim his as a dependent for the year. When you paper file, claim him as a dependent and include a cover letter explaining your situation and evidence that proves you and your son pass the four tests (relationship, residence, age, and support) described in the body of this post. If this still doesn’t resolve the problem, the IRS will audit both of the returns in question and this should resolve things in your favor.
My sons moved in a lady with her three children and the have one of their own. the lady’s father claimed three of the children last year and gave them 2 of 3 thousand dollars and helped himself with the rest. This year he has done so again and told them he would give them 5 thousand dollars and keep the rest. Ms son is very upset about this situation. the children live in his home and he provides for them. his father in-law claim he is always having money problems and takes food and money during the year from them. what can my son do?
Hi Champ,
One thing is clear: the children are not rightfully the dependents of their grandfather. They do not live with him for at least half the year, and it doesn’t sound like he provides at least half of their support. If your son and this lady are married, they can file a joint return and claim the children as their dependents. If they aren’t married, then the only person who can claim them is their mother. She can do this even if her father claims them by filing a paper return and including a cover letter and evidence that they are indeed her dependents. This should resolve the problem. If not the IRS will audit both their returns and she will have an opportunity to prove her case.
My kids dad went to get his taxes prepared his information was rejected it was said that our son has already been carried I didn t give anyone bt him permission to carry him what should I do.
Hi Shawn,
The first thing to do is call the IRS at 1-800-829-1040 and find out who is claiming your kids. If someone else has claimed him, you can paper file and include a cover letter explaining your situation and evidence that the child is in fact your dependent. If this doesn’t resolve the situation, the IRS will audit both of the returns in question, giving you the opportunity to prove your case.
My mother has custody of my little cousin and has had custody of her for a few years now. She tried to claim her as a dependent on her taxes, but it was rejected because they say she was already filed. She gave noone permission to file her, so what can she do to resolve this problem? She has no idea who did it, but she thinks that the childs mother went and gave someone her social security number to someone to file her…… so we need advice on how to get this resolved. Thank you in advance!
Hi Felicia,
The first thing to do is call the IRS at 1-800-829-1040. They should be able to tell you who claimed the girl as a dependent. The way to resolve the situation is for your mother to paper file as she normally would, claiming her niece as a dependent. But she should also include a cover letter explaining her situation as well as evidence proving the child is rightfully her dependent. If this still doesn’t resolve the situation, the IRS will audit both returns, giving your mother a chance to prove her case once and for all.