CP87A: someone else claimed the same dependent

What a CP87A means

A CP87A says the IRS received another taxpayer's return claiming a dependent or qualifying child with the same Social Security number as one on your return. [1]source 1

It isn't an audit; the IRS says so directly. It's a heads-up that two returns claimed the same person. [1]source 1

The real question it asks is a rules question: who is entitled to claim this person? If it's you, the IRS says you don't need to respond. [1]source 1

Why people get one

• A former spouse, partner or relative claimed the same child.
• A typo in a Social Security number on your return matched someone else's dependent. [1]source 1
• Someone is using a dependent's number without your knowledge.

First steps

1. Compare the last digits of each number on the notice with the Social Security cards of the dependents you listed. [1]source 1
2. If a number doesn't match the card, it was likely a typo; use the right number on future returns. [1]source 1
3. If it matches, check the dependent rules in Publication 501. [1]source 1
4. If you claimed someone who doesn't qualify, file Form 1040-X and mail it to the service center in its instructions. [1]source 1
5. Keep the notice with your records, and check your IRS online account by typing irs.gov in yourself.

What not to do

• Don't amend just because you got the notice. If you're entitled to claim the dependent, the IRS says no response is needed. [1]source 1
• Don't send documents now; the IRS says it isn't asking for them. [1]source 1
• Don't expect the IRS to tell you who the other claimant is. It says it can't. [1]source 1

Related notices

• Related 5071C The identity letter, if a whole return was filed under your number.

Keep reading

• The child tax credit
• Head of household status
• Amending a return

Questions