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CP87A notice: what it means and what to do
Got an IRS CP87A notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP87A notice freeWhat the IRS says this notice is about
We received a tax return from another taxpayer claiming a dependent or qualifying child with the same Social Security number as a dependent or qualifying child listed on your tax return. We listed the last four digits of the Social Security number for each dependent or qualifying child we’re concerned about on the notice for your review.
What you need to do
- Compare the Social Security numbers from your notice with the Social Security card for each dependent or qualifying child you listed on your tax return.
- Review the rules for claiming each dependent or qualifying child. After reviewing the rules: If you find you’re entitled to claim the dependent, you don’t need to write or send anything to us.
- If you find you listed someone who doesn't qualify as your dependent or qualifying child, you must correct your return by filing a Form 1040-X, Amended U.S. Individual Income Tax Return . The instructions for this form will guide you through the steps to correct your return. Mail your amended return to the IRS service center shown in the instructions.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- Review this notice with your tax preparer if you used one.
- Review the rules for claiming a dependent or qualifying child in Publication 501, Dependents, Standard Deduction, and Filing Information .
- Keep this notice for your records.
Common questions
Who is the other person that claimed the same dependent as I did on their tax return? (Updated January 30, 2025)
Disclosure laws prohibit us from revealing the name of the taxpayer who used the same Social Security number as your dependent or qualifying child.
What if the numbers on the Social Security card and my notice don't match? (Updated January 30, 2025)
You used an incorrect Social Security number on your original return that duplicated one used on another return. You don't need to contact us or take any action. Be sure to use the correct Social Security number on your next tax return.
What if the numbers on the Social Security card and my notice match? (Updated January 30, 2025)
Review the rules about what qualifies someone as a dependent or qualifying child because you may be listing someone who doesn't qualify. If you determine you incorrectly claimed the dependent or qualifying child, you may need to correct (amend) your tax return by filing a Form 1040-X PDF .
What do I need to send to show I am entitled to claim the dependent or qualifying child?
You don’t need to take any action or send us any documents at this time.
What if I didn’t file a tax return claiming the dependent or qualifying child and someone else is using my name and Social Security number? (Updated January 30, 2025)
Contact us at the number shown on your notice. You can also refer to the IRS Identity theft central page for more information.
What rules apply when another person claims the same Social Security number as the dependent or qualifying child who I claimed? (Added January 30, 2025)
The following rules may apply to your situation:
- If the child meets the rules to be the qualifying child of more than one person, and you are not the person entitled to claim the child as a qualifying child, the child cannot be your dependent.
- If the child provided more than half of his or her own support, the child cannot be your dependent.
- If the child did not live with you for more than half of the year, the child cannot be your dependent. (There are exceptions for this rule.)
Am I being audited?
No, we’re not auditing you at this time.
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