IRS NOTICE REFERENCE
Understanding your CP87D notice
You claimed someone as a dependent on your tax return who also filed a tax return with his or her spouse. Generally, you can’t claim someone as a dependent who files a married filing joint tax return. In addition, someon…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP87D
- 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 someone as a dependent on your tax return who also filed a tax return with his or her spouse. Generally, you can’t claim someone as a dependent who files a married filing joint tax return. In addition, someone who files a joint tax return usually doesn’t fit the definition of a "qualifying child" for the earned income credit.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Review the rules for claiming dependents in Publication 501, Dependents, Standard Deduction and Filing Information PDF . After reviewing the rules, and if the person you claimed on your tax return as a dependent: Meets the rules to qualify as your dependent, you don't need to contact us or take any action at this time. Doesn't meet the rules to qualify as your 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. Meets the rules to qualify as your dependent, you don't need to contact us or take any action at this time. Doesn't meet the rules to qualify as your 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.
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-cp87d-notice
Related tools
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