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 you claimed a dependent on your tax return with reported gross income for more than the amount of the exemption deduction. 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. You'll need a taxpayer identifying number (TIN) for the child who is being adopted to claim the child as a dependent. Dependent Information This section has four (4) columns. You must complete columns 1, 2, and 3 for each dependent you list on your return. For every child or dependent you're claiming a credit for, you must send us: Documentation for proving you have a child or dependent. 1. File a paper return.