If someone claimed your dependent without permission, you must file a paper tax return claiming the dependent, as e-filing will be rejected. The IRS will then investigate, likely asking both parties for proof, such as residency or support documents. The person who wrongly claimed the dependent will have to pay back taxes, penalties, and interest.
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.
The IRS will contact both parties and figure out who has the right to claim the child. The other party will have to pay back any money they received from claiming the child plus interest.
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.
Next tax year: Protect your dependent with an IP-PIN (Identity Protection - Personal Identification Number). This will prevent any unauthorized person (ex-spouse, partner, family member) from e-filing a tax return and claiming your qualified dependent.
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.
If one of you do not file an amended return that removes the child-related benefits, then you may be audited by us to determine who can claim the dependent. In that case, you'll get a letter in a few months to begin the audit. In the audit, we'll require you to provide proof that you're entitled to claim the dependent.
The document to prove dependency simply needs to include your dependents name and the home address listed on your tax return. Items that can prove dependency are: School records (report cards, registration, etc.) Childcare statements. Medical documents (medical history, provider's bill, etc.)
If you suspect that someone claimed your child illegally in order to obtain money provided through the Earned Income Credit provision on his or her Federal return, you should contact the IRS Fraud Hotline at 1-800-829-1040.
You will need to print, sign, and mail your return to the IRS for processing. Visit Summary/Print to print your prepared return. The IRS mailing address can be found here. If the person who claimed you did so in error, they will need to file an amended return to remove you as a dependent.
To claim a child as a dependent, that child had to live with you for over half the year. If the child did not live with you at all during the year, it is typically the case that the custodial parent is entitled to claim that child as a dependent instead.
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.
You can anonymously report information to the IRS without submitting a claim for an award.
To claim a dependent as a qualifying relative, the dependent must meet four criteria: not be a qualifying child, relationship test, gross income test, and you must provide more than half the person's total support for the year. This category includes dependents who are not your qualifying child but whom you support.
Research has documented that parental divorce/separation is associated with an increased risk for child and adolescent adjustment problems, including academic difficulties (e.g., lower grades and school dropout), disruptive behaviors (e.g., conduct and substance use problems), and depressed mood2.
Civil Penalties
If the IRS concludes that you knowingly claimed a false dependent, they can assess a civil penalty of 20% of your understood tax. However, if the IRS believes that you have committed fraud on your false deduction, it can assess a penalty of 75% to your understood tax.
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.
Shortly (up to a year) thereafter, you'll receive a letter from the IRS, stating that your child was claimed on another return. It will tell you that if you made a mistake to file an amended return and if you didn't make a mistake to do nothing. The other party will get the same letter you did.
You can be claimed as a dependent and still need to file your own tax return. Your filing requirement depends on your income, marital status and other criteria. Find details on filing requirements for dependents.