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. Please complete all the following items in support of your request: 1. Briefly explain the unusual circumstance(s) that makes you an independent student. 2. 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 we received a tax return from another taxpayer claiming a dependent or qualifying child with the same Social Security number. Use the free New Jersey Online Filing Service to file your 2024 NJ-1040 return. It's simple and easy to follow the instructions, complete your NJ tax return,.