Causes

The first thing to remember after you’ve been informed that someone else has filed your dependents is not to panic. Yes, it is true that the advent of e-filing has increased the likelihood of online tax fraud and thus, it is possible that someone has stolen your dependent’s Social Security number and filed it as their own. But it is just as possible that another taxpayer transposed their own Social Security number while filing their return. Honest mistakes do happen.

Process

If someone has filed using your dependent, it is impossible for you to claim your dependent on an e-filed return. This is because online tax preparation software automatically checks for duplicate filings and will reject any return using a Social Security number that has previously been used. You will need to print a copy of your return and mail it to the IRS campus responsible for processing returns in your area. If you are not sure which campus is responsible for processing returns in your area, consult the IRS web page for a complete list categorized by region. Be prepared for a significant delay in the processing of your tax return since the processing time frame for e-filed returns is 10 days compared to six to eight weeks for mailed returns. Once the IRS receives your return, it will decide which taxpayer -- you or the person who claimed your dependent -- is eligible to claim the dependent on her taxes.

Divorced Couples

Divorced couples are responsible for following the tax rules outlined in their divorce decree. Often, the decree will allow divorced couples to claim their dependents during alternate years. Other times, the decree will award full rights to claim a dependent with the spouse who has full custody of the dependent. If your ex-spouse is not eligible to claim your child but did so anyway, then you should file a paper return. There is no need to attach the divorce decree because the IRS will send you a notice if it requires a copy.

Considerations

The IRS may send you a notice in the mail with a 1040X attached. You should only complete the 1040X to remove your dependent from your return if you mistakenly claimed a dependent. If, however, you are the taxpayer who is eligible to claim the dependent, ignore the 1040x. The IRS will contact you at a later date if it requires authenticating documentation.