Does anyone have sample letters to the IRS for different situations? Maybe one with code numbers and explainations.The Child Tax Credit helps families with qualifying children get a tax break. You may be able to claim the credit even if you don't normally file a tax return. No, an individual may be a dependent of only one taxpayer for a tax year. You can claim a child as a dependent if he or she is your qualifying child. If the amount on line 12 is more than the amount on line 14, you may be able to take the additional child tax credit on Form 1040, 1040-SR, or 1040-NR, line 28. Write the first four letters of the name of the Ohio county where you live. Mark the box next to your filing status. 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.