did your parents have claimed you as a dependent?
if they did, and you meet the tests for a dependent, they get the credit not you.
they could claim you if
you were under 24
you had the same principal residence as your parents for more than 1/2 the year (temporary absences like away at school are ignored)
you did not provide over 1/2 your support
you didn't file a joint return with a tax liability
the IRS notice should explain the reason for the disallowance. we can not see the notice or your return. don't post personal info. this is a public forum. if you disagree with the notice, there's probably a phone number you can call.
