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. 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.Answer: To claim your child as your dependent, your child must meet either the qualifying child test or the qualifying relative test: You can currently claim dependents only for certain tax credits and deductions. Each credit or deduction has its own requirements. To claim your child as your dependent, your child must meet either the qualifying child test or the qualifying relative test. You can claim one exemption for each dependent you claim plus one for yourself and one for your spouse. FASTAR - Claim Against Pima County (Order to Pay Arbitrator). You may use the ITIN notice you received or send a letter to the IRS using the address under Where To Apply , later. Employees completing a.