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CP87D notice: what it means and what to do
Got an IRS CP87D 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 CP87D notice freeWhat the IRS says this notice is about
You claimed someone as a dependent on your tax return who also filed a tax return with his or her spouse.
Generally, you can’t claim someone as a dependent who files a married filing joint tax return. In addition, someone who files a joint tax return usually doesn’t fit the definition of a "qualifying child" for the earned income credit.
What you need to do
- Review the rules for claiming dependents in Publication 501, Dependents, Standard Deduction and Filing Information PDF .
- After reviewing the rules, and if the person you claimed on your tax return as a dependent: Meets the rules to qualify as your dependent, you don't need to contact us or take any action at this time.
- Doesn't meet the rules to qualify as your dependent, you must correct your tax 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 PDF .
- Keep this notice for your records.
Common questions
Who's the other person claiming the same person as I did on his or her tax return?
Disclosure laws prohibit us from revealing the name of the taxpayer who used the same Social Security number (SSN) as your dependent or qualifying child.
What must I send if I'm entitled to claim the person as a dependent?
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 SSN? (Updated January 31, 2025)
Contact us at the number shown on your notice. You can also refer to the IRS Identity theft central page for more information.
Is the IRS auditing me?
No, we're not auditing you at this time.
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