IRS NOTICE REFERENCE
Understanding your CP87B notice
You claimed yourself, but someone else claimed you as a dependent for the same tax year on another tax return. You can’t claim yourself if someone else is entitled to claim you as his or her dependent.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP87B
- 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
You claimed yourself, but someone else claimed you as a dependent for the same tax year on another tax return. You can’t claim yourself if someone else is entitled to claim you as his or her dependent.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Review the rules for claiming each dependent or qualifying child in Publication 501, Dependents, Standard Deduction, and Filing Information PDF . After reviewing the rules: If you don’t qualify as someone's dependent, you don’t need to contact us or take any action. If you qualify as someone's dependent, you must correct your tax 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-cp87b-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
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