Understanding your CP321D notice

Notice details

Notice code

CP321D

Category

Refund and adjustment

Severity tier

Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.

Governing law

§6213(b); §6402 (Internal Revenue Code sections)

Source

IRS.gov — Understanding Your IRS Notice

What this notice is

We sent you this notice because when you filled out your tax return, you didn’t check the box that says someone else can claim you as a dependent. Our records show someone else claimed you as a dependent.

Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.

What the IRS says to do

Determine if someone else can claim you as a dependent by reviewing the rules for claiming dependents. After reviewing the rules: If you find no one else can claim you as a dependent, you don’t need to send anything to us. If you find someone else can claim you as a dependent, you should 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 or electronically file your amended return with the IRS service center shown in the instructions.

This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.

Official IRS reference

Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp321d-notice

Related tools

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