How to Block Someone From Claiming Your Child on Taxes Online

Tax season can bring unexpected challenges, especially when it comes to claiming dependents. The issue of someone else improperly claiming your child on their tax return is a concern for many parents and guardians. Addressing this promptly is important because it impacts your refund or tax owed. Knowing how to navigate the process of blocking an unauthorized claim online ensures you maintain rightful access to benefits associated with a dependent. This guide outlines the key steps involved in preventing such claims electronically.

Who Qualifies as a Dependent

Determining who qualifies as a dependent involves specific IRS guidelines. A dependent is either a qualifying child or a qualifying relative. A qualifying child must be your son, daughter, stepchild, foster child, sibling, or a descendant of any of them. They must be under 19 at the end of the year, or under 24 if a full-time student, and must have lived with you for more than half of the year. Additionally, the child must not have provided more than half of their own support during the year.

A qualifying relative can be any person who lives with you all year as a member of your household or is related to you. They must have a gross income below the IRS-specified threshold, which for 2024 is $4,700, and you must provide more than half of their total support. A dependent cannot file a joint return with a spouse unless it’s solely to claim a refund.

Downloading or Accessing IRS Forms Online

The IRS offers a wide variety of forms available for download on its official website. Form 886-H-DEP is particularly relevant for disputes over dependent claims, as it helps verify dependent eligibility. Taxpayers can also access Form 8332, which is used by custodial parents to release a claim to exemption for a child. These forms are categorized by number and name, and a search feature allows for quick retrieval.

Detailed instructions are provided for each form to ensure accurate completion. Taxpayers can download forms in PDF format for digital completion and submission.

Submitting a Dispute Electronically

The IRS has made it easier to submit disputes related to dependent claims online. This process begins with accessing the IRS’s online services portal and navigating to the section for filing disputes. The Interactive Tax Assistant tool helps taxpayers identify the appropriate forms and documentation for their situation.

Form 3949-A is used to report discrepancies, including unauthorized dependent claims. Taxpayers can provide detailed information about the dispute, such as the tax year and nature of the issue, and attach supporting documentation, like a birth certificate or school records, to substantiate their claim.

Verifying Custodial Parent Status

Establishing custodial parent status is crucial in resolving dependent claim disputes. The IRS determines custodial status based on the amount of time the child resides with each parent. Custodial parents are those with whom the child spends the majority of nights during the year. This can be proven through documentation such as school records, medical records, or letters from child care providers confirming living arrangements.

The Internal Revenue Code (IRC) section 152(e) outlines a special rule for divorced or separated parents, granting the custodial parent the right to claim the dependent unless a signed declaration, such as Form 8332, is provided to the noncustodial parent. Keeping accurate records of living arrangements and agreements is critical for verification if requested by the IRS.

Handling Conflicting Returns

When two individuals claim the same child as a dependent, the IRS flags the returns as conflicting. The system rejects the return filed later, requiring the taxpayer to submit a paper return. This triggers a review process where the IRS evaluates the legitimacy of each claim.

The IRS uses tiebreaker rules from IRC section 152(c)(4) to resolve these disputes. These rules prioritize the custodial parent based on the number of nights the child lived with each parent during the year. If the child spent equal time with both parents, the IRS considers the adjusted gross income (AGI) of each claimant, granting the claim to the individual with the higher AGI. If neither claimant is a parent, the AGI test is applied directly.

For example, if a noncustodial parent improperly claims a child, the custodial parent can submit Form 886-H-DEP along with supporting documents, such as lease agreements or utility bills, to prove the child’s primary residence. Acting quickly and preparing thorough documentation can help resolve these conflicts efficiently and avoid delays in receiving refunds or facing penalties.

Steps After the IRS Resolves the Claim

Once the IRS resolves a dependent claim dispute, the next steps depend on the outcome. If the IRS rules in your favor, you may receive tax benefits associated with the dependent, such as the Child Tax Credit or Earned Income Tax Credit, retroactively. Ensure your tax records are updated to reflect the resolution and retain all correspondence and supporting documentation in case of future disputes.

If the IRS denies your claim, you can appeal the decision by submitting a written protest to the IRS Office of Appeals, providing additional evidence to support your case. Alternatively, you may take the matter to the United States Tax Court, where a judge will review the dispute and issue a final determination. While this process can be time-consuming, it is an option for those confident in the validity of their claim.