IRS Notice CP87A: What It Means and What to Do

Why did I get a CP87A?

Common reasons include:

• A separated, divorced, or never-married parent also claimed the same child
• A grandparent, relative, or other household member claimed the same child or dependent
• A typo in the dependent's Social Security number that matched someone else's dependent
• An adult child or other dependent filed a return and was claimed by someone else too
• Someone used the dependent's Social Security number without permission

What should I do?

1. Read the notice and note the last four digits of the Social Security number(s) the IRS flagged.
2. Compare each flagged number with the dependent's actual Social Security card.
3. Review the IRS rules for claiming a dependent or qualifying child (Publication 501 explains them; the IRS Interactive Tax Assistant has a tool called 'Whom may I claim as a dependent?').
4. If you are entitled to claim the dependent, you don't need to write or send anything. Keep the notice with your records.
5. If you find the person doesn't qualify as your dependent or qualifying child, correct your return by filing Form 1040-X and mailing it to the address in the form's instructions.
6. If you used a wrong Social Security number, no action is needed now, but use the correct number on future returns.
7. If you used a tax preparer, go over the notice with them.

What documents do I need?

• The CP87A notice
• The Social Security card for each dependent or qualifying child you claimed
• A copy of your tax return for the year on the notice
• Records showing where the child lived during the year (for example, school or medical records)
• Records of who provided the dependent's support, if support is an issue

What should I avoid?

• Don't send documents to the IRS unless asked; the IRS says no documents are needed at this time.
• Don't file an amended return if you are entitled to claim the dependent.
• Don't expect the IRS to tell you who else claimed the dependent; disclosure laws don't allow it.
• Don't keep claiming a dependent who doesn't meet the rules.

What if I disagree with a CP87A?

No dispute is needed. The notice doesn't change your return. If you are entitled to claim the dependent, the IRS says you don't need to respond. If you didn't file a return at all but received this notice, the IRS says to contact it using the number on your notice or visit its Identity Theft Central page.

What happens if I ignore a CP87A?

If you are entitled to the dependent, ignoring the notice generally causes no problem because no reply is required. If you are not entitled and don't correct your return, the claim may be reviewed later, and any resulting changes may affect your refund or balance due.

What else should I know about CP87A?

A CP87A is not a bill or a change to your return. It tells you that two returns listed the same Social Security number for a dependent. The IRS doesn't decide who is right in this notice and won't say who the other filer was. It simply asks you to check your own claim. Only the person entitled under the rules can claim a child who could be a qualifying child for more than one person. The IRS notes, for example, that a child who provided over half of their own support, or who didn't live with you for over half the year (with exceptions), generally can't be your dependent. If you qualify, the right move is often to do nothing and keep your records ready. If you don't qualify, filing Form 1040-X yourself is how the IRS says to fix it.