CP87A Notice
The CP87A is an IRS notice informing you that another taxpayer claimed a dependent with the same Social Security Number as a dependent on your tax return. The IRS is notifying both parties so the correct taxpayer can substantiate their claim and the duplicate can be removed.
Why Did You Receive This Notice?
You received a CP87A because the IRS's processing system detected that the same Social Security Number was used as a dependent on two different tax returns. This commonly happens when divorced or separated parents both claim the same child, when a dependent is erroneously claimed by multiple relatives, or in cases of tax identity theft where someone fraudulently claimed your dependent.
What Does this Mean for You?
The CP87A means the IRS has flagged a conflict over a dependent claim on your return. If you are the rightful claimant, you need to respond with documentation proving your right to claim the dependent. The IRS will review both claims and determine who is entitled to the exemption, child tax credit, or other dependent-related benefits.
What Happens If You Ignore It?
Your Options
- Respond with documentation: Provide the IRS with proof that the dependent lived with you, that you are the custodial parent (if applicable), and that you are legally entitled to claim the dependent. Acceptable documentation includes school records, medical records, and court orders.
- Verify the other claimant: If you suspect fraud — meaning you don't know who else would have claimed your dependent — contact the IRS Identity Protection Specialized Unit.
- Consult a tax professional: If your situation involves a custody dispute or legal separation, getting professional guidance before responding will be helpful.
Step-By-Step: What To Do Next
Step 1: Read the CP87A and note which dependent the IRS is flagging and what documentation is requested.
Step 2: Gather records proving the dependent lived with you for more than half the year — school enrollment, medical records, or a lease showing your address.
Step 3: If relevant, locate any custody agreement or court order establishing your right to claim the dependent.
Step 4: Send the documentation to the IRS as instructed in the notice, keeping copies for yourself.
Step 5: Follow up with the IRS after 60 days if you haven't received a response confirming your claim.
Can You Handle this Yourself?
If you have clear documentation of your right to claim the dependent — such as a custody agreement and school records showing the child lived with you — you can respond to this notice on your own. Assemble the documentation, write a brief cover letter explaining your claim, and send it to the IRS address on the notice via certified mail.
Expert Insight From Rockwater Tax
At Rockwater Tax, we see CP87A notices frequently in cases involving divorced or unmarried parents. The IRS tiebreaker rules for dependent claims are clear: the child generally belongs to the parent with whom they lived for the most nights during the year. The parent who loses the tiebreaker can agree in writing to let the other parent claim the dependent using Form 8332. Get your documentation in order and respond promptly.
Need a hand?
FAQ
Q: What if both parents have an equal right to claim the child?
A: The IRS has tiebreaker rules: in most cases, the parent with whom the child lived the most nights during the year has priority. If the time is equal, the parent with the higher adjusted gross income wins.
Q: Could this be tax fraud rather than an honest mistake?
A: Yes. If you believe someone fraudulently claimed your dependent — and it wasn't an honest mistake by a family member — contact the IRS Identity Protection Specialized Unit.
Q: Will I have to pay back the credits I already received?
A: If the IRS determines you are not the rightful claimant after reviewing both submissions, yes — you may be required to repay credits already issued.
