CP87A, CP87B, CP87C and CP87D: Another Return Claims the Same Person

What each CP87 notice says

Four notices share the CP87 number. IRM 21.5.10.4.2 calls them “Exam Soft Notices.” Each IRS page describes a different conflict.

CP87A: another return claims a dependent or qualifying child with the same Social Security number as one on your return. The notice shows the last four digits of each number the IRS flagged.

CP87B: you claimed yourself, but someone else claimed you as a dependent for the same year. The page says you can’t claim yourself if someone else has the right to claim you as a dependent.

CP87C: you claimed a dependent whose reported gross income is more than the deduction amount for a dependent, and someone else also claimed that person. The page names one exception: a person who is permanently and totally disabled at some time during the year and earns the income at a sheltered workshop. The page does not print the dollar amount; it sends you to Publication 501 for the rules.

CP87D: you claimed someone as a dependent who also filed a joint return with a spouse. The page says, “Generally, you can’t claim someone as a dependent who files a married filing joint tax return.”

What to do

For a CP87A or CP87C, start with the numbers. Compare the last four digits on the notice with the Social Security card of each person you listed.

If the digits do not match, the CP87A page says you used an incorrect number on your return that matched one on another return. You do not need to contact the IRS or take any action now. Use the correct number on your next return.

If the digits match, or you have a CP87B or CP87D, review the rules for claiming a dependent in IRS Publication 501, Dependents, Standard Deduction, and Filing Information. Our dependent eligibility calculator walks through the qualifying child and qualifying relative tests.

If you find your claim follows the rules, you do not need to write to the IRS or send anything. Each page says so. If you find the person does not qualify, each page says you must correct your return by filing Form 1040-X, Amended U.S. Individual Income Tax Return. Mail it to the IRS service center the form’s instructions list.

The rules the IRS page prints

The CP87A page lists three rules that may apply when two returns claim the same child:

First, “If the child meets the rules to be the qualifying child of more than one person, and you are not the person entitled to claim the child as a qualifying child, the child cannot be your dependent.”

Second, “If the child provided more than half of his or her own support, the child cannot be your dependent.”

Third, “If the child did not live with you for more than half of the year, the child cannot be your dependent. (There are exceptions for this rule.)”

The page does not list those exceptions. If your claim depends on one, read Publication 501, or ask a tax professional before you amend.

The CP87D page adds a point about the earned income credit: someone who files a joint return “usually doesn’t fit the definition of a "qualifying child" for the earned income credit.”

What the IRS does next

Nothing changes on your return unless you change it. IRM 21.5.10.4.2 says the IRS sends these notices “for information only,” and that the IRS makes no adjustment to the return unless the taxpayer starts one.

That is not the end of the matter. The same IRM section tells IRS phone staff, when a caller decides they qualify, to explain that “Exam may contact them later to verify the claim.”

On your account transcript, the notice shows as a TC 971 with action code 138, per IRM 21.5.10.4.2.

If you call, the same IRM section tells IRS phone staff how to answer common cases. If you want to report the other person, staff tell you the IRS already has all the information about the other taxpayer and you need not act now. If you agree you made a mistake, staff point you to Form 1040-X. If you used a wrong number, staff tell you to fix it on future returns, and to give your preparer the right number if you used one.

What people mistake the CP87 notices for

Many people think the IRS is auditing them. Each page answers that directly: “No, we’re not auditing you at this time.” The words “at this time” matter, as the IRM note above shows.

Others expect the IRS to tell them who else made the claim. The IRS will not. Each page says disclosure laws prohibit it from naming the other taxpayer.

Others assume the IRS took the person off their return. It did not; the IRM says nothing changes unless you start the change.

Some people send proof right away. You do not need to. Each page says you don’t need to send documents “at this time.”

Before you file next year, check each person first. The CP87A, CP87C and CP87D pages point to the IRS Interactive Tax Assistant topic “Whom may I claim as a dependent?” The CP87B page says to check whether someone else can claim you, using Publication 501.

Common Questions