Review the rules about what qualifies someone as a dependent or qualifying child because you may have listed someone who doesn't qualify. Does anyone have sample letters to the IRS for different situations?Maybe one with code numbers and explainations. We sent you this notice because we received a tax return from another taxpayer claiming a dependent or qualifying child with the same Social Security number. Dependents are either a qualifying child or a qualifying relative of the taxpayer. The taxpayer's spouse cannot be claimed as a dependent. These forms will be useful when filing required documents related to estates of deceased or incapacitated persons. Make up words, such as using a 1 for the letter "I" or a zero for the letter "o. Letter will let people know if they need to complete a renewal form to see if they still qualify. To build capacity as this organization reaches out to children of incarcerated parents.