How to Find Out if Someone Claimed Your Child on Taxes

Claiming a child as a dependent on tax returns can provide valuable credits and deductions, but complications arise when someone else improperly claims them. This can delay your refund or trigger IRS scrutiny. If you suspect this has happened, take immediate steps to resolve the issue.

Requesting Confirmation From the Tax Agency

The IRS won’t disclose who claimed your child due to privacy laws, but you can determine if they’ve already been claimed. The first sign usually comes when you try to e-file, and your return is rejected because the dependent’s Social Security number has already been used. This means another filer submitted a return before yours.

If this happens, file a paper return instead. The IRS will process both claims and determine who has the legitimate right to claim the child. This review can take months, and the IRS may request documents from both parties. In some cases, they send a CP87A notice to the first filer, advising them to amend their return if they claimed the child in error.

For quicker confirmation, request a tax transcript. While it won’t reveal who claimed the child, it will show if your dependent was included on a processed return. You can obtain transcripts online, by mail, or using Form 4506-T. If you suspect fraud, call the IRS at 800-829-1040 to initiate a review.

Checking for Dependent Errors on Transcripts

Tax transcripts provide a record of what the IRS has processed for a given tax year. The Account Transcript is particularly useful, as it includes return processing dates, IRS adjustments, and potential audit indicators. Key transaction codes to watch for include:

– Code 501: A rejected dependent claim, often due to a duplicate submission.
– Code 976: An amended return was filed, possibly after IRS contact.
– Code 420: The return is under examination, which may involve verifying dependent claims.

The Return Transcript shows line-by-line entries from the original tax return. If a dependent-related credit, such as the Child Tax Credit (CTC) or Earned Income Tax Credit (EITC), appears but wasn’t included in your filing, another return successfully claimed the child.

Collecting Child-Related Documentation

To prove your right to claim a child, gather supporting documents. The IRS follows tie-breaker rules under IRC Section 152(c), prioritizing relationship, residency, and financial support.

Start with proof of relationship, such as a birth certificate listing you as the parent or legal documents for adoption, guardianship, or foster care. If you’re a grandparent, sibling, or other qualifying relative, additional documentation may be required.

Residency is another key factor. A dependent must live with the taxpayer for more than half the year. School enrollment forms, medical records, or a signed letter from a landlord or property manager can help establish this. Form 1095-B (Health Coverage Statement) or Form 1095-C (Employer-Provided Health Insurance Offer and Coverage) can also serve as proof if the child is listed under your policy.

Financial support documentation strengthens your case. Bank statements, daycare receipts, or records of government benefits, such as SNAP (Supplemental Nutrition Assistance Program) or TANF (Temporary Assistance for Needy Families), can show financial responsibility. If child support is involved, court orders and payment records demonstrating compliance with support agreements may be relevant.

Filing a Correction if Someone Else Claimed Your Child

If another filer improperly claimed your child, submit a corrected return. Since e-filing is blocked in duplicate dependent cases, you must file a paper return. Attach Form 886-H-DEP, which outlines the required documentation, such as school records or healthcare statements, to validate your claim.

If the IRS initiates an audit due to conflicting claims, they will send a Letter 4800C requesting additional proof from both parties. Respond within 30 days to avoid forfeiting the ability to claim the dependent. If the dispute escalates, the IRS may issue a Statutory Notice of Deficiency, allowing you to contest the decision in U.S. Tax Court. Filing a Tax Court petition (Form 2) within 90 days prevents the IRS from assessing additional tax liabilities while the case is reviewed.