If your tax return is rejected because a dependent has already been claimed on another tax return, or you discover that someone else claimed a dependent you were entitled to claim, don't panic. In many cases, the issue can be resolved by verifying your eligibility and filing the appropriate documentation with the IRS.
Common Reasons This Happens
A dependent may appear on another tax return because:
- The dependent's Social Security number (SSN) was entered incorrectly on your return or another taxpayer's return.
- Another parent, family member, or guardian claimed the dependent by mistake.
- There is a dispute over who is entitled to claim the dependent.
- The dependent's information was used fraudulently in a tax-related identity theft case.
Step 1: Confirm You Are Eligible to Claim the Dependent
Before taking further action, verify that the dependent meets all IRS requirements and that you have the legal right to claim them.
Review:
- Relationship requirements
- Residency requirements
- Support requirements
- Age requirements (if applicable)
- Any custody agreements or divorce decrees that affect dependency claims
Be sure the dependent's SSN was entered correctly on your return. If you are not sure if you can claim someone as a dependent, use the IRS Interactive Tax Assistant to help decide.
Step 2: Attempt to E-File
If your e-filed return is rejected because the dependent's SSN was already used, review the rejection notice and confirm all information is correct. The IRS provides rejection explanations that identify whether the issue involves a duplicate SSN or other filing error.
In some situations, taxpayers who have a valid IRS Identity Protection PIN (IP PIN) may still be able to electronically file their return even when the dependent was previously claimed on another return.
Step 3: Paper File Your Return
If you are entitled to claim the dependent and cannot successfully e-file, print, sign, and mail your tax return to the IRS.
When filing by mail:
- Claim the dependent as appropriate on your return.
- Do not remove the dependent simply because another person claimed them.
- Keep documentation supporting your claim available in case the IRS requests it later.
For more information on paper filing, see our article on the subject.
Step 4: Respond to IRS Notices
The IRS may send letters to both taxpayers when the same dependent is claimed on multiple returns.
The IRS may:
- Ask one or both taxpayers to review their eligibility.
- Request supporting documentation.
- Determine which taxpayer is legally entitled to claim the dependent.
- Adjust one of the returns and assess any additional tax, penalties, or interest if a dependent was claimed incorrectly.
Documentation You May Need
If the IRS requests proof, you may be asked to provide documents such as:
- School records
- Medical records
- Childcare records
- Custody agreements
- Proof of residency
- Other documents showing the dependent lived with you and met IRS dependency requirements.
Will the IRS Tell Me Who Claimed My Dependent?
No. Due to federal privacy laws, the IRS generally cannot disclose the identity of the person who claimed your dependent. If you know who may have claimed them, you may wish to contact that individual and ask them to amend their return if they claimed the dependent in error.
If You Suspect Identity Theft
If you do not recognize anyone who could have claimed the dependent, the dependent's information may have been used fraudulently. In that situation:
- Continue filing your return if you are eligible.
- Follow IRS identity theft procedures.
- Consider obtaining an Identity Protection PIN (IP PIN) to help protect against future fraudulent filings.
TL;DR
If someone else claimed a dependent that you were entitled to claim, first verify your eligibility and confirm the dependent's information was entered correctly. If necessary, file your return by mail and be prepared to provide supporting documentation. The IRS will review competing claims and determine which taxpayer has the legal right to claim the dependent.