if your return was rejected you do not file an amended return. you must mail in an original return and claim your dependents. while the IRS might look at the letter of explanation, since this is one-sided, it might well be ignored. what the IRS will then do is send a notice to both parties asking for an amended return. if neither do, then the IRS will next send a second notice asking for proof - such as a picture of their bedroom, school attendance records, medical bills, signed affidavits from your neighbors. then the IRS chooses a winner based on what's submitted and the loser gets a bill. since the IRS is so backlogged this could take many months.
