Somebody Claimed Your Dependent(s) or Child(ren)

Question:
What to do when your dependent(s) or child(ren) were claimed by somebody else, such as an ex-spouse?

Article, Solution:

If you prepared and e-filed your tax return and the IRS rejected your return with the message that one or more dependents have been claimed on another taxpayer's tax return, here are the steps to take:

• Find out who qualifies as your dependent by using our free DEPENDucator tool.
• If you used eFile.com when you completed your return, a PDF copy of your return is stored your eFile.com account. Sign in and click on My Account and download, print, and sign your IRS and state tax returns.
• Gather dependent supporting documents about your dependent(s) and complete Form 866-H-DEP.
• If you have a divorce decree, attach the relevant pages of the decree (including the first and signature pages) to your return.
• Together with your tax return forms, income form copies (W-2, 1099 etc.), and Form 866-H-DEP, mail in all your document to the IRS based on the address on your tax return - see IRS mailing addresses by state. If you also have to send your return to one or more state tax agency, find the state mailing address here by selecting your state.
• If you only claimed the Earned Income Tax Credit for your child, but the IRS has sent you an audit letter requesting more information from you, you will need to mail Form 886-H-EIC and attach any documents in the form supporting your EITC claim. 
• Once the IRS has received your documents, they will examine both returns (the return with the claimed dependent(s) and yours) and apply the tiebreaker rules based on the criteria on this page. The process might take 8-12 weeks.

If you found out that you claimed a dependent incorrectly on an IRS accepted tax return, you will need to file a tax amendment or form 1040-X and remove the dependent from your tax return.

At any time, contact us here at eFile.com or call the IRS support line at 1-800-829-1040 and inform them of the situation. Or take advantage of low-income tax clinics if this applies to you.

See more information on how to share, claim, or release one or more dependent(s) on a tax return. For state tax returns, select the respective state.

Tax Tip for next year: This might sound simple, but it's a technical matter. You have to get your return e-filed with the SSN of your child(ren) before the other person does the same. If anybody else tries to e-file after you with the same SSN, their return would be rejected.