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. Fill out the "Reply to FTB" form included with your notice.If you received a letter from the IRS, don't ignore it. Follow the directions on your letter, it includes all the information you need to respond. I am adopting a child and don't yet have a Social Security number for the child. How may I claim the child as my dependent? This publication discusses some tax rules that affect every person who may have to file a federal income tax return. 1. File a paper return. Print out and mail your return, claiming your dependent, to the IRS.