Identify the notice, protect the deadline, and connect each requested fact to clear supporting records.
By Refund Talk • Updated November 3, 2026
Focus: Dependent notices, audit evidence, response packets, and deadline tracking.
An IRS dependent eligibility letter can mean several things. The IRS may be alerting you to a duplicate claim, requesting audit documents, or proposing a change after reviewing your records.
Your first task is to identify exactly what the letter asks. Do not assume every dependent notice requires the same response—or that sending a birth certificate answers every eligibility question.
Start with the notice number: CP87A generally requires no response if you determine your claim is correct. CP75 or CP75A is an audit request for supporting documents. A statutory notice of deficiency creates a separate Tax Court deadline. Follow your actual notice and its enclosed instructions.
Record the notice number, tax year, items questioned, and response date.
Match records to relationship, residence, support, or another specific test.
Retain the complete response and confirmation of the submission method used.
Find the CP number or letter number, usually near the top of the document. Read every page, including the response form and any evidence checklist. Confirm the tax year and which dependent or benefit is questioned.
| Notice or stage | What it means | What to do |
|---|---|---|
| CP87A | Another return used the same dependent or qualifying child’s SSN. This notice is not itself an audit. | Review eligibility and identifying information. If your claim is correct, the IRS says no response or documents are needed at this stage. Correct an ineligible claim as instructed. |
| CP75 / CP75A | The IRS is auditing listed return items and requesting evidence. | Use the enclosed response form and document checklists. Respond by the notice’s date if substantiating your claim. |
| Examination report / 30-day letter | The IRS proposes adjustments and explains available response or appeal options. | Review the calculations and follow the letter’s disagreement or appeal procedure and deadline. |
| Statutory notice of deficiency | The notice explains your right to petition the U.S. Tax Court. | Protect the petition deadline even if you are also discussing the case with the IRS. |
If the letter concerns identity verification, return processing, or another issue, use that letter’s process. A dependency evidence packet is not a substitute for identity verification.
If authenticity is uncertain, look up the notice through IRS.gov using an independently entered address. Do not rely on an unexpected email link or send sensitive records through ordinary email.
Use your filed return and the instructions for the audited year. Current-year amounts and family arrangements may differ from the year in question.
For a qualifying child, review relationship, age, residence, self-support, joint-return restrictions, and general dependent requirements. For a qualifying relative, review the different income, support, relationship or household, and other applicable tests.
Review each questioned benefit separately. EITC does not use the dependency self-support test. Head of household asks about household costs. A Form 8332 release can affect certain separated-parent benefits without transferring EITC or head-of-household eligibility.
If two taxpayers may qualify, review the applicable tie-breaker. Filing first does not establish entitlement, and a divorce agreement alone does not replace the federal tax requirements.
| Questioned fact | Potential records | Important limitation |
|---|---|---|
| Relationship | Birth certificates, adoption or placement documents, marriage records, and linked family documents. | A grandparent or other extended relative may need more than one document to establish the relationship chain. |
| Residence | School, childcare, medical, agency, or other reliable records showing names, addresses, and dates. | One address on one date does not necessarily establish residence for the required period. |
| Age, student status, or disability | Birth records, official enrollment records, or relevant medical documentation. | Use the definition and period required by the specific tax rule. |
| Support or gross income | Annual worksheets, receipts, payment records, benefit statements, and tax documents. | Use the correct support test and include relevant sources for the full year. |
| Head-of-household costs | Rent, mortgage interest, eligible housing costs, utilities, groceries, and payment evidence. | Total dependent support and keeping-up-a-home costs are different calculations. |
| Separated-parent release | Applicable Form 8332 and other documents specifically requested. | A release does not transfer every child-related benefit. |
Use the checklist included with your notice, such as Form 886-H-DEP or Form 886-H-EIC. A document may establish more than one fact, so identify where it is used rather than sending unnecessary duplicates.
If you moved during the year, create a short timeline and provide records connecting the relevant addresses. Explain legitimate temporary absences and the rule being applied.
Ask schools and providers for factual records based on what they actually know. A letter can identify names, addresses, dates, the source of the information, and a contact person. Do not ask anyone to backdate a statement or certify facts outside their records.
A personal calendar can help organize the explanation, but independent records are valuable corroboration. If a requested record is unavailable, explain why and identify alternative evidence.
Follow instructions about taxpayer identifiers, reference numbers, and page labeling. Do not redact information the IRS needs to match the response or verify the issue. Exclude unrelated confidential records.
For CP75 or CP75A, the IRS describes upload, fax, and mail options. Use the method and destination authorized by your notice. Retain an upload receipt, fax confirmation, or appropriate mailing and delivery evidence. Do not send repeated copies through every channel unless directed.
[Your name and mailing address]
[Date]
Re: [Notice or letter number]
Tax year: [Year]
Reference: [Use the identifying information requested by the notice]
To the IRS examination team:
I am responding to the notice dated [date] concerning [dependent and/or return item]. I [agree / disagree in full / disagree in part] with the issue described in the notice.
My position is [brief factual explanation identifying the applicable eligibility rule]. The enclosed records support the following facts:
[Explain any address change, temporary absence, unavailable record, or other relevant issue accurately and briefly.]
Please review the enclosed response form and supporting records. I can be reached at [phone number] if additional information is needed.
[Signature, if required]
[Printed name]
This cover letter does not replace the required response form, appeal request, amended return, or Tax Court petition. Do not use it to send an unsolicited packet in response to a correct CP87A claim.
For a document request, use the date printed on your notice. If you need more time, contact the office at the notice’s number before that date and ask whether additional time is available. Record the request and any agreement. Do not assume time was extended because you left a message.
A Tax Court deadline is different: A statutory notice of deficiency generally allows 90 days to petition, or 150 days if addressed to a person outside the United States. Use the actual notice and obtain prompt help if needed. Calling the IRS, uploading evidence, or asking for an audit extension does not extend this statutory period.
A petition goes to the U.S. Tax Court, not to the IRS response address. If the deadline is close, seek qualified assistance promptly rather than waiting for an examiner to finish reviewing documents.
Do not assume amending a return closes an existing audit or preserves appeal rights. If you discover an error during an audit, follow the examiner’s correction instructions. CP87A has its own amendment guidance when the claim is ineligible.
Delivery confirmation shows that a packet was transmitted or delivered; it does not establish that the IRS accepted your claim. Review later correspondence for additional requests, proposed changes, or closure.
Keep your address and phone number current. If the IRS proposes an adjustment, read the report and the accompanying rights and deadlines rather than resending the same packet without explanation.
If the audit has already closed, audit reconsideration may be an available route in some cases. It does not replace a timely appeal or Tax Court petition. An enrolled agent, CPA, attorney, or eligible Low Income Taxpayer Clinic may help evaluate the stage and response options.
Keep a copy of the original notice and the complete response together.
No. Identify the notice first. For CP87A, the IRS says no response is needed when your claim is correct. An audit request has different instructions.
It may establish age or relationship, but usually does not establish residence or who provided support. Match the records to the question.
For the CP75/CP75A process, the IRS instructs taxpayers to send copies. Keep originals and a complete response copy.
Contact the office promptly, ask about additional time, and follow its instructions. Explain missing evidence and alternatives. A request alone does not confirm an extension.
No. Eligibility depends on the tax rules and facts, not which return the IRS accepted first.
No. Submission begins or supports a review. It does not guarantee acceptance, refund approval, or a deposit date.
Identify the stage, protect the deadline, and connect each fact to supporting evidence. An organized packet helps the reviewer understand your position without guessing.
Educational information, not individualized tax or legal advice. Reviewed November 3, 2026. Your actual notice, tax year, procedural stage, and applicable deadlines control. Check current IRS instructions before submitting a response.
Refund Talk • Dependent Records Guide How to Build a Dependent Claim Evidence Binder Organize…
Refund Talk • Parent & Caregiver Tax Guide Can You Claim a Parent Who Receives…
Refund Talk • Family & Caregiver Tax Guide Claiming a Disabled Adult Family Member Review…
Refund Talk • Family Tax Guide Can You Claim a Child Who Earned Their Own…
Refund Talk • College & Family Tax Guide Claiming a College Student Who Also Files…
Refund Talk • Family Tax Guide Claiming an Adult Child Who Moved Back Home A…