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 been taking care of this child ever since she was born. Her mother recently came and got her in November of 2015 and when I went to file my taxes, claiming the child as my dependent, I found out that the mother had already claimed the child on her taxes. My taxes got rejected. What should I do?
Hi Linda,
This, unfortunately, occurs more often than it should. Not to worry. Although time consuming, the IRS does have a pretty straightforward process to handle this. Once your return is rejected, you’ll need to file a paper tax return (still claiming the child). You can prepare your tax return online. Just be sure to print, sign and mail it to the IRS instead of e-filing it. With your tax return, you should mail a cover letter explaining your situation along with evidence you have to prove that you are the person eligible to claim the child as a dependent. You mentioned that the child’s mother is the one who claimed the dependent. When providing evidence to the IRS, be sure to explain why the child’s mother is NOT the custodial parent and why you are eligible instead. Usually a court order will be helpful for a situation such as your own. You can also provide medical records, school records, etc. You want to be able to show that the child has lived at your address for at least half of the year and you provided more than half of the child’s financial support. Once the IRS has evaluated both tax returns and accompanying evidence, they will make a determination of who should claim the dependent.
Me an my sons father were never married and have been seperated since Feb of 2014. I have primary custody of our son and his father did pay child support. He paid 120 a month till November then it went up to 550. I did not work but my fiance did and he supported me and my son for all of 2015 while I attended and still attend kaplan university. My ex is trying to claim our son even though my fiance wants to. Can my ex legally claim our son?
Hi Ashleigh,
Your child is not your fiance’s ‘qualifying child’ for tax purposes since he doesn’t meet the IRS’ rules for relationship. Once you have met all the tests as a qualifying relative, your fiance might be able to claim your child as a dependent, but he will also have to meet the same tests as you do, as a qualifying relative. However, there are exceptions. For example, if your child’s father is eligible to claim the child as a dependent, your fiance cannot. If you receive child support that provides more than half of the child’s support, your fiance can’t claim your child on his taxes.
If it turns out that your fiance can claim your child as a dependent, then he will not be able to take advantage of any credits being that your child is not your fiance’s ‘qualifying child’ for tax purposes.
Is there any way to find out who claimed me on their taxes last year? They ended up getting my money after I filed… What should I do?
Hi Marie,
I’m sorry to hear that happened to you. The IRS has security measures in place to confirm the accuracy and validity of tax returns submitted to them. The first thing you should do is call the IRS’s Identity Protection Specialized Unit (IPSU) at 800-908-4490. They can instruct you with exactly how to proceed. For future years, you can complete Form 14039 (or ask your tax preparer) and submit it to the IRS. This form will add an extra security measure to your account with the IRS. You will be contacted with any suspected fraudulent activity.
Would a child support order work as evidence that my daughter has lived with me the entire year?
Hi Shannon,
When the IRS requests proof that you are the parent eligible to claim the child as a dependent, they are not very specific in what they ask for. This gives you the opportunity to gather all documentation that solidifies your side (since they are requesting the same from the other parent/party attempting to claim the dependent. The best thing you could do is submit straightforward and certified documentation. A child support order from a court will definitely work in your benefit. Other common documentation that help are the child’s birth certificate (make sure it is a certified copy issued from the county of birth), school records (which prove that the child lives with you and you are the responsible caregiver), legal filings (such as the child support order mentioned and any other court orders that you received stating you are the custodial parent), and any letters on official letterhead from schools, doctors, religious institutions, etc. These documents provide where the child lives.
Ok so here’s my question/ situation. My sister in law and baby’s father have a court order that they take turns claiming the child on their taxes, now the mother lives with her bf and in a place of their (by which she has a lease in her name at the address) she doesn’t work at all, now the father has already claimed the child this for this year and my sister in law is having her mother do it soon, now with there being a court order for the mother and the father to take turn does my mother in law has any right to claim the child or will she most likely be audited. Now idk about court orders and taxes but I’d say court order stating that they (the mother and father of the child) take turns, mean my mother in law is not eligible and setting herself up to get screwed in the long run?
Hi Jay,
The custodial parent is the one who qualifies to claim the child dependent on their tax return. If the custodial parent cannot, he/she can file Form 8832 to pass on that right to the non-custodial parent. If a court order is placed into effect, then that court order should be followed. With a court order, there are typically stipulations that need to be met. If they are not met, then the right to claim the dependent will default back to the custodial parent (unless otherwise stated in the agreement).