IRS NOTICE REFERENCE
Understanding your CP87C notice
You claimed a dependent on your tax return with reported gross income for more than the deduction amount for a dependent. Someone else also claimed this dependent with the same Social Security number on another tax retur…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP87C
- Category
- Underreporter / income matching
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6201; §6212 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
You claimed a dependent on your tax return with reported gross income for more than the deduction amount for a dependent. Someone else also claimed this dependent with the same Social Security number on another tax return. You can’t claim someone whose gross income exceeds the deduction amount for a dependent unless that person is permanently and totally disabled at some time during the tax year and his or her income is from services performed at a sheltered workshop. 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 at this time. 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 at this time. 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.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 4.19.3 — 4.19.3 IMF Automated Underreporter Program
- IRM 4.19.2 — 4.19.2 IMF Automated Underreporter (AUR) Control
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp87c-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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