Review the rules about what qualifies someone as a dependent or qualifying child because you may have listed someone who doesn't qualify. 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.Does anyone have sample letters to the IRS for different situations? Maybe one with code numbers and explainations. Dependents are either a qualifying child or a qualifying relative of the taxpayer. The taxpayer's spouse cannot be claimed as a dependent. We sent you this notice because you claimed a dependent on your tax return with reported gross income for more than the amount of the exemption deduction. For other questions you may have, please contact the Office of the Tax Assessor-Collector at 210-335-2251 for personalized assistance. You received this letter because we determined that you're not entitled to claim exempt status or more than a specified number of withholding allowances.