Review the rules about what qualifies someone as a dependent or qualifying child because you may have listed someone who doesn't qualify. Lines 27 Through 31.This publication discusses some tax rules that affect every person who may have to file a federal income tax return. Does anyone have sample letters to the IRS for different situations? Maybe one with code numbers and explainations. If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. You can claim one exemption for each dependent you claim plus one for yourself and one for your spouse. How your household worker earns credit for Social Security. How to File Taxes Using Sprintax.