IRS Notices

IRS CP87A Notice: Duplicate Dependent Claim Explained (2025)

By Angeline Balsitis, EA · Reviewed by Melissa Ly, Chief Tax Officer · Updated November 30, 2025 · Editorial Standards

Why you got a CP87A notice

The IRS sends a CP87A notice when two different tax returns claim the same person — usually a child — as a dependent, a qualifying child for a credit, or both. Computers flag the duplicate Social Security number automatically and mail this notice to both filers. You can read the IRS's own version at Understanding Your CP87A Notice.

This happens more often than you'd think, and most cases are honest mix-ups:

• Divorced or separated parents both claim the same child.
• A grandparent, aunt, or older sibling claims a child who already appears on a parent's return.
• A teen or college student files their own return and claims themselves, while a parent also claims them.
• Someone fraudulently used your child's Social Security number.

The notice doesn't change your return or take your refund. It simply asks you to look again at whether you had the right to claim that person.

What the CP87A is — and is not

A CP87A is an informational notice. It is not an audit, not a bill, and not a CP2000 notice proposing extra tax. Nobody is garnishing wages or freezing accounts. At this stage the IRS is giving both filers a chance to fix the duplicate on their own before it has to step in.

That's the good news. The catch: if the duplicate isn't resolved, the IRS will eventually decide for you — and that's where money can change hands.

What happens if you ignore it

Ignoring a CP87A won't trigger a levy, but it can lead to a slow, expensive squeeze. Here's the typical path when nobody fixes the duplicate claim:

1. CP87A — informational notice to both filers. You are here. No tax changed yet.
2. Examination opens — if neither person amends, the IRS may review both returns to decide who actually qualifies under the dependent and tie-breaker rules.
3. Credits disallowed — the filer who wasn't entitled loses the dependency-related credits (such as the Child Tax Credit or Earned Income Tax Credit) and must repay any refund that came from them, plus interest.
4. Penalties and bans — depending on the facts, the IRS can add accuracy penalties, and in cases of reckless or fraudulent claims, ban a taxpayer from claiming certain credits for up to 10 years.

None of that is automatic, and none of it happens overnight. But the longer a wrong claim sits, the more interest stacks up. Fixing it early is almost always cheaper.

Figure out who actually qualifies

Before you do anything, settle the real question: who had the legal right to claim this dependent? The IRS uses specific rules, and only one return can win. For a qualifying child, the tie-breaker generally favors:

• The parent over a non-parent.
• The parent the child lived with longest during the year, if both are parents.
• The parent with the higher adjusted gross income, if the child lived with each parent equally.

Divorced and separated parents have extra rules — and the custodial parent can release the claim to the other parent using Form 8332. The full requirements are spelled out in the IRS rules on claiming a dependent and the Child Tax Credit. Read them honestly before deciding you were right.

How to respond to a CP87A, step by step

1. Read the notice and confirm the dependent. Make sure the Social Security number and name match the person you claimed.
2. Check the rules above. Decide whether you actually qualified to claim that dependent for the tax year listed.
3. If you were entitled — do nothing to your return. The CP87A doesn't require a reply when your claim is correct. Instead, build your proof file: school records, medical records, lease or utility bills, and custody papers showing the child lived with you.
4. If you claimed in error — file an amended return. Use Form 1040-X to remove the dependent and the related credits. Pay any balance promptly to limit interest and the 0.5%-per-month late-payment penalty.
5. If you can't pay what you now owe — don't panic. A short-term plan or an installment agreement can spread it out. See our walkthrough on handling an IRS balance from a notice for your options.
6. If someone claimed your child fraudulently — protect yourself. Keep your correct return, gather your proof, and report possible identity theft. Our guide on what to do when someone filed taxes in your name walks through Form 14039 and the next steps.

A quick worked example

Say a father and his ex both claimed their daughter, who lived with her mother for 8 months of the year. The mother is the custodial parent, so she wins the tie-breaker unless she signed Form 8332 releasing the claim. If the father claimed a $2,000 Child Tax Credit he wasn't entitled to, the IRS can remove it. He'd repay that $2,000, plus interest from the original due date — and possibly an accuracy penalty. Amending early, before the IRS opens an examination, keeps that bill as small as possible.

What if the IRS later disallows your claim?

If an examination removes your dependent and you believe the IRS got it wrong, you still have options. You can request audit reconsideration and submit the proof you didn't have a chance to show — residency records, custody documents, and any released-claim forms. Don't assume a disallowance is the final word.

CP87A questions, answered

This guide is general information, not tax or legal advice for your specific situation. Eligibility for IRS programs depends on individual facts and circumstances; no outcome is guaranteed.

Related: Someone filed taxes in my name · Understanding a CP2000 notice · Audit reconsideration, explained · or browse all guides.