CP87A: another return claimed the same dependent
A CP87A tells you that another taxpayer claimed a dependent with the same Social Security number as one on your return. Compare the numbers. If you are entitled to claim the dependent, no response is needed. If you are not, file Form 1040-X.
What happened
The IRS sends a CP87A when two returns list the same dependent. Your return is one of them. The notice does not say you did anything wrong, and the IRS page does not describe it as an audit. It is an alert that someone else used the same Social Security number for a dependent on their return.
The notice states no deadline in the IRS page description, so read your own notice for any instructions or dates.
Step two: ask whether you were entitled to claim the dependent
A dependent generally has to meet relationship, residency, support and other tests, and a dependent generally cannot be claimed on more than one return. The IRS dependents page describes two categories, a qualifying child and a qualifying relative, with different tests for each. For a qualifying child the tests include relationship, age, residency, support and joint return. Age depends on the situation: under 19, under 24 if a full-time student, or any age if permanently and totally disabled.
Consider two households. In one, a grandparent raised a grandchild at home all year and filed a return claiming that child. In another, a parent who lived elsewhere claimed the same child out of habit. Which of them meets the tests depends on the facts, and the IRS dependents page lists the tests so you can check yours. Because the relative rules include a gross income limit that the IRS page shows and that can change, check the current publication before relying on it.
If you are entitled to the dependent
The IRS page says that if you are entitled to claim the dependent, you do not need to respond to the notice. Keep your records handy anyway: proof of where the person lived, who provided support, and their relationship to you. If the IRS later asks about the claim, having those papers ready saves time.
If you are not entitled
If you conclude you should not have claimed the dependent, the IRS page says to file Form 1040-X, the amended return, to correct it. That removes the dependent from your return and corrects the tax that depended on that claim.
Be aware that taking the dependent off may change other items that went with the claim, so recompute the return rather than just deleting a name. IRS Audit Defense Pro is software that helps you organize your facts and draft a letter you review and send yourself. It is not a substitute for preparing the amended return correctly.
Keeping your paperwork straight
Whatever you decide, put the notice in your tax file for the year. If the other person continues to claim the same dependent, the question may come up again, and a short written timeline of who lived where and who paid for what is easier to build now than later.
Ready to respond?
Upload your IRS notice, answer a few questions, review the analysis and response strategy, fill in your details, and get a response letter you can copy or download as a PDF or DOCX file.
Start your response letterFrequently asked questions
Do I have to respond to a CP87A?
The IRS page says that if you are entitled to claim the dependent, no response is needed. If you are not entitled, it says to file Form 1040-X.
Does this mean my return is being audited?
The IRS page does not describe the notice as an audit. It tells you that another taxpayer claimed a dependent with the same Social Security number as one on your return.
Who can claim a child when two people want to?
The IRS dependents page lists the tests, and a dependent generally cannot be claimed on more than one return. Review those tests against your facts. A tax professional can help with a close call.
Is there a deadline on the notice?
The IRS page states no deadline, so look at your own notice for any instructions or dates.