No question; just a comment:
Somewhere along the way we've all encountered the situation where your client wants to do their teenage dependent (QC, not QR) kid's tax return for the one summer job W-2; so quick & easy, right? But they mess up and don't check the box that the kid is someone's dependent. (And they don't mention the kid is working so you don't have the chance to give them a heads up on how to avoid the problem.)
The kid winds up with their own personal exemption, and the parents wind up with a dependent exemption for the same SSN. Hence the CP87A notice.
Well, client brought me the '06 87A they received. Son did not receive one. My assumption used to be that both parties got this notice. I thought some of the language was interesting.
Except, in this case it is the other taxpayer (child) who needs to do the correction. Note he did not receive the invitation (87A) to do so.
And then, a very short synopsis of some of the dependency rules (dependent can't be married; and if not your child cannot earn over $3,300) and then this:
Of course, this isn't the case for dependents who are QC's, which this child is for these taxpayers.
I haven't seen one of these notices for quite a few years. It really seems confusing (misleading?) for the recipient. Anyhow, I'll be amending junior's 2006 return.
Somewhere along the way we've all encountered the situation where your client wants to do their teenage dependent (QC, not QR) kid's tax return for the one summer job W-2; so quick & easy, right? But they mess up and don't check the box that the kid is someone's dependent. (And they don't mention the kid is working so you don't have the chance to give them a heads up on how to avoid the problem.)
The kid winds up with their own personal exemption, and the parents wind up with a dependent exemption for the same SSN. Hence the CP87A notice.
Well, client brought me the '06 87A they received. Son did not receive one. My assumption used to be that both parties got this notice. I thought some of the language was interesting.
You need to review your tax return because we received a tax return from a taxpayer who used the same Social Security number as a dependent you listed. If this taxpayer and the person you listed are the same person, you need to correct your tax return.
And then, a very short synopsis of some of the dependency rules (dependent can't be married; and if not your child cannot earn over $3,300) and then this:
If you did not provide more than half of someone's support, they cannot be your dependent.
I haven't seen one of these notices for quite a few years. It really seems confusing (misleading?) for the recipient. Anyhow, I'll be amending junior's 2006 return.
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