Review the rules about what qualifies someone as a dependent or qualifying child because you may have listed someone who doesn't qualify. 1. File a paper return.Print out and mail your return, claiming your dependent, to the IRS. The Franchise Tax Board will send a notice or letter to personal taxpayers and business entities for issues that may include but not limited to: Does anyone have sample letters to the IRS for different situations? Maybe one with code numbers and explainations. Nonresident employees are not required to complete Claimed Dependents. 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. Parents of dependent students who did not file taxes or did not earn income must submit the Verification of Non-filing from the Internal Revenue Service (IRS). To renew an expired ITIN, fill out the sections to complete Form W7 for a renewal.