Understanding Your CP87C Notice

What this notice is about

We sent you this notice because 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.

What you need 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 1040X, 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.

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