IRS NOTICE REFERENCE
Understanding your CP87A notice
We received a tax return from another taxpayer claiming a dependent or qualifying child with the same Social Security number as a dependent or qualifying child listed on your tax return. We listed the last four digits of…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP87A
- Category
- Refund and adjustment
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6213(b); §6402 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We received a tax return from another taxpayer claiming a dependent or qualifying child with the same Social Security number as a dependent or qualifying child listed on your tax return. We listed the last four digits of the Social Security number for each dependent or qualifying child we’re concerned about on the notice for your review.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Compare the Social Security numbers from your notice with the Social Security card for each dependent or qualifying child you listed on your tax return. Review the rules for claiming each dependent or qualifying child. After reviewing the rules: If you find you’re entitled to claim the dependent, you don’t need to write or send anything to us. If you find you listed someone who doesn't qualify as your dependent or qualifying child, you must 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 your amended return to the IRS service center shown in the instructions. If you find you’re entitled to claim the dependent, you don’t need to write or send anything to us. If you find you listed someone who doesn't qualify as your dependent or qualifying child, you must 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 your amended return to 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-cp87a-notice
Related tools
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