If someone falsely claims your dependent, your tax return will likely be rejected for e-filing. You must file a paper tax return claiming the dependent, which will trigger an IRS audit to verify your eligibility. The IRS will compare both claims, and the person who incorrectly claimed the dependent will have to pay back taxes, interest, and penalties.
If you suspect that someone is illegally claiming your child as their dependent on their tax return, you should contact the IRS by calling 1-800-829-1040.
After the IRS decides the issue, the IRS will charge (or, “assess”) any additional taxes, penalties, and interest on the person who incorrectly claimed the dependent. You can appeal the decision with the IRS if you don't agree with the outcome, or you can take your case to U.S. Tax Court.
If someone else claimed your dependent, start by confirming your information is correct. Whether you know who claimed them or not, the IRS has a process to review eligibility and address possible identity theft. Staying responsive and keeping documentation handy can help resolve the issue more smoothly.
If so, you need to know the IRS is prohibited from telling you who claimed your dependent(s). Due to federal privacy laws, the IRS can only disclose the return information if the victim's name and SSN are listed as either the primary or secondary taxpayer on the fraudulent return.
Claiming a child who does not meet the qualifying child requirements. Filing with an incorrect filing status. Overreporting or underreporting income and expenses. Having more than one person claiming the same child.
The IRS $600 rule refers to a change in reporting requirements for third-party payment apps (like Venmo, PayPal) for taxable income from goods and services, where platforms must send a Form 1099-K if you receive over $600 in a year, intended to capture gig economy/side hustle income, though delays and phased implementation have adjusted the timeline, with current rules for 2024 using a higher threshold ($5,000) before fully phasing to $600 for future years, but remember all taxable income, regardless of form, must always be reported.
Report Fraud is the national reporting centre for cyber crime and fraud. Tell the police about cyber crime and fraud at Report Fraud online or by calling 0300 123 2040.
In FY 2022, the average processing cycle time for IDTVA cases was 399 days, which rose to an average of 556 days in FY 2023 and then worsened to an average of 676 days in FY 2024. Thus far in FY 2025, the IRS is averaging 506 days for IDTVA-AM cases.
Someone you report to the IRS might find out, especially if the information leads to a significant investigation or award, but the IRS has strong confidentiality laws and will protect your identity to the fullest extent possible, particularly if you provide an award-eligible tip; for anonymous tips, they won't know it came from you, but you won't get a reward. Your identity is generally protected, but IRS investigations can reveal details, and if you claim an award (Form 211), your identity becomes known to the IRS.
Whistleblower claim for award
The office pays monetary awards to eligible individuals whose information is used by the IRS. The award amount generally is 15 to 30% of the proceeds collected and attributable to the whistleblower's information.
If someone else is claiming your dependent (for example, another relative or a separated spouse), the IRS will flag this and you might need to provide documentation to resolve the dispute. File Early: Filing or e-filing your tax return early can help prevent someone else from claiming your dependent before you do.
A qualifying child must meet five IRS tests: relationship, age, residency, support and joint return. The child must be your son, daughter, stepchild, foster child, sibling or a descendant of one of those individuals. For age, the child must be under 19 at the end of the year or under 24 if a full-time student.
A qualifying dependent cannot provide more than half of their own annual support. To qualify, a dependent cannot file a joint tax return with a spouse (except in certain cases). Also, the dependent cannot be claimed as a dependent on someone else's tax return.
The IRS determines the custodial parent primarily by who the child lives with for the greater number of nights in the year (more than half, or 183+ nights), not by legal custody documents, although parents can agree to shift the claim using Form 8332, notes IRS.gov. If the child spends an equal number of nights with each parent, the parent with the higher Adjusted Gross Income (AGI) becomes the custodial parent for tax purposes, applying tiebreaker rules.
The dependent's birth certificate, and if needed, the birth and marriage certificates of any individuals, including yourself, that prove the dependent is related to you. For an adopted dependent, send an adoption decree or proof the child was lawfully placed with you or someone related to you for legal adoption.
If two people claim the same dependent, the IRS usually accepts the first return filed (often automatically rejecting subsequent e-filed returns) and then sends letters (CP87A) to both parties to resolve the issue, applying specific tie-breaker rules (like who the child lived with longer) to determine the rightful claimant, potentially leading to audits, amended returns, and penalties for the incorrect filer. A child can only be claimed by one person for most benefits, so one filer will ultimately lose the credits, which can be significant.
Use Form 3949-A, Information Referral PDF to report alleged tax law violations by an individual, a business or both. You can report alleged tax law violations to the IRS by filling out Form 3949-A online.