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. Answer: To claim your child as your dependent, your child must meet either the qualifying child test or the qualifying relative test: 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. You can currently claim dependents only for certain tax credits and deductions. Each credit or deduction has its own requirements. Dependent Information This section has four (4) columns. You must complete columns 1, 2, and 3 for each dependent you list on your return.