CP87A: Check A Duplicate Dependent Claim
CP87A reports that another return used the same dependent or qualifying-child Social Security number. It asks you to check the number and whether your claim meets the rules.
Follow your notice. If your claim is correct, IRS guidance says you do not need to send a response or documents at this stage.
Understand The Notice. See The Bigger Picture.
The Guide connects compliance, planning and resolution.
Do This, In Order
- Compare the notice with the dependent’s Social Security card.
- Review the dependent or qualifying-child rules.
- If someone does not qualify, correct the claim with Form 1040-X as instructed.
- Keep the notice and supporting records.
Straight Answers
Will The IRS Identify The Other Filer?
No. Disclosure rules prevent the IRS from naming that taxpayer.
Should I Send Proof If My Claim Is Correct?
The IRS says you do not need to send documents at this stage. Retain your records.
Where This Sits In The Machine
Start with your actual notice and records. A response to a return correction, a refund application, and a collection notice are different tasks. Understanding the stage matters more than the single letter — read IRS Examination: The Mechanics of Defense for the map, and the IRS notice page for CP87A (irs.gov).
What Representation Changes
An Enrolled Agent can review the notice and your records under a separate engagement, identify what needs an answer, and represent you within the scope of your authorization. Start with the free tax consultation so the firm understands the concern behind the documents.
Read The IRS Guidance For CP87A · Source checked October 11, 2026.