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If someone else claimed you, or your dependent, inappropriately, and if they file first, your return will be rejected if e-filed. You would then need to file a return on paper, claiming yourself, if appropriate. The IRS will process your return and send you your refund, in the normal time. Shortly (up to a year) thereafter, you’ll receive a letter from the IRS, stating that your dependency was claimed on another return. It will tell you that if you made a mistake to file an amended return and if you didn't make a mistake to do nothing. The other party will get the same letter you did. If one of you doesn't file an amended return, unclaiming the dependency, the next letter, from the IRS, will require you to provide proof. Be sure to reply in a timely manner.
Winner gets the tax benefits; loser gets to pay the IRS back with penalties and interest.
The usual suspects are:
If someone else claimed you, or your dependent, inappropriately, and if they file first, your return will be rejected if e-filed. You would then need to file a return on paper, claiming yourself, if appropriate. The IRS will process your return and send you your refund, in the normal time. Shortly (up to a year) thereafter, you’ll receive a letter from the IRS, stating that your dependency was claimed on another return. It will tell you that if you made a mistake to file an amended return and if you didn't make a mistake to do nothing. The other party will get the same letter you did. If one of you doesn't file an amended return, unclaiming the dependency, the next letter, from the IRS, will require you to provide proof. Be sure to reply in a timely manner.
Winner gets the tax benefits; loser gets to pay the IRS back with penalties and interest.
The usual suspects are:
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