My e-file was rejected—someone already claimed my child. What now?

Print and paper-file your return with the child and include proof of residency and overnights. The IRS will contact both parties and apply tie-breaker rules.

What are the IRS tie-breaker rules in 50/50 custody?

More overnights wins. If overnights are exactly equal, the parent with the higher AGI wins.

Can Form 8332 let the noncustodial parent claim HOH or EITC?

No. Form 8332 only releases the dependency claim (often for the Child Tax Credit). It does not transfer Head of Household or the EITC with a child.

How do I protect my return if I suspect identity theft?

Request an IP PIN from the IRS to block unauthorized e-filing with your SSN. File Form 14039 only if you are a victim of tax-related identity theft.

Can An Ex Claim Your Child This Year? What To Do Now

Q: Do I need Form 8862 after a duplicate-dependent issue?

Use Form 8862 only if a credit like the EITC or CTC was disallowed in a prior year and you’re reclaiming it now. It isn’t required for every duplicate-claim situation.

Q: What should I do if I get a CP87A letter?

If you were wrong, amend to remove the child. If you’re right, do nothing and be ready to send documentation when the IRS asks.

Yes—but only one return wins. IRS tie-breaker rules decide: more overnights wins; if exactly equal, the parent with the higher AGI wins. If your e-file rejects because your child was already claimed, don’t panic—paper file with proof and follow the steps below, including whether Form 8862 or identity protection applies. IRS Apps

Who actually wins? The IRS tie-breaker rule (fast)

When two people can claim the same child, the IRS applies, in order:

If only one claimant is a parent, the parent wins.
If both are parents, the child goes to the parent the child lived with longer (count overnights).
If time is exactly equal, the parent with the higher AGI wins. IRS Apps

Bottom line: Overnights decide; if tied, higher AGI decides—agreements don’t override IRS rules if both file.

First fork: e-file reject vs. IRS letter

Case A: Your e-file was rejected (child already claimed)

Fix: Print and paper-file your return with the child you believe you can claim under IRS rules. Include proof (see checklist). The IRS will contact both parties and apply tie-breakers; one claim will be denied. IRS

Case B: You got a CP87A (or similar) letter

CP87A says another return claimed your dependent and explains options: amend if you were wrong, or do nothing if you’re right. If neither party amends, the IRS will audit to decide who can claim the child. IRS

Bottom line: Paper-filing with documentation forces the IRS to decide using the tie-breaker rule.

Your paper-file packet (what to include)

Residency (who the child lived with)

School/daycare/medical records showing your address and the child’s name.
Lease/mortgage, utility bills, or landlord letter covering the year.
A custody calendar of overnights (highlight holidays/summer).

Parent/child identity

Copies of SSN cards (if available) and birth certificate.

Support (for HOH context)

Rent/mortgage, utilities, insurance, grocery totals to show you kept up the home (>50%). (Helpful if HOH is also at issue.) IRS

Does Form 8862 apply to you?

Form 8862 (Information to Claim Certain Credits After Disallowance) is only for reclaiming certain credits after the IRS disallowed them in a prior year (EITC, CTC/ACTC/ODC, AOTC). If you’re simply in a duplicate-dependent fight this year and no prior-year credit was disallowed, you usually don’t attach 8862. IRS+2IRS+2

Bottom line: 8862 is for “after disallowance,” not for every duplicate-claim situation.

Identity protection steps (use if you suspect fraud)

Get an IP PIN (Identity Protection PIN). An IP PIN blocks e-filers who don’t know your 6-digit PIN from submitting a return with your SSN. Request it in your IRS Online Account. IRS+1
Form 14039 (Identity Theft Affidavit)—only if you’re a victim of tax-related identity theft, and you haven’t already received specific IRS letters that direct a different path. IRS+2IRS+2

Bottom line: Use IP PIN proactively; use Form 14039 only for true tax ID theft cases.

Comparison table — duplicate dependent scenarios → right move

Scenario	What likely happens	Your best next step
E-file reject (child already claimed)	IRS won’t accept another e-file with that SSN	Paper-file with the child + proof; wait for IRS contact. IRS
You received CP87A	IRS flags duplicate claim; asks you to amend or do nothing	If you’re right, do nothing; if you’re wrong, amend to remove child. Expect IRS follow-up if the other filer doesn’t amend. IRS
Exactly equal time this year	Tie-breaker → higher AGI wins	Compare AGIs; loser removes the child to avoid delays. IRS Apps
Custodial parent signed 8332 to noncustodial	Noncustodial may take CTC, not HOH/EITC with a child	File accordingly; 8332 doesn’t move HOH/EITC. IRS+1
Suspected identity theft	Fraudster used child first	Request IP PIN; consider Form 14039 per IRS guidance. IRS+1

Common mistakes (and quick fixes)

Thinking “we split 50/50” = both can claim
- Fix: Only one can claim; exactly equal → higher AGI wins. Coordinate before filing. IRS Apps
Using 8862 when it’s not required
- Fix: File 8862 only after a prior disallowance of the credit you’re reclaiming. IRS
Relying on a private “alternating years” deal
- Fix: Those don’t bind the IRS if both file. Tie-breaker controls. IRS Apps
Ignoring IRS letters
- Fix: Respond or follow directions (CP87A). Silence invites audits and delays. IRS
Skipping identity protection after a bad experience
- Fix: Get an IP PIN to block future misuse. IRS

Bottom line: Know the tie-breaker, send the right packet, and protect your filings going forward.

Disclaimer

This article is general information, not tax advice. Your facts matter, and IRS procedures can change. Confirm with the IRS or a qualified tax professional before filing.

Sources

IRS—Tie-Breaker Rule (equal time → higher AGI). Last checked: Nov 6, 2025. IRS Apps
IRS—Publication 501 (dependents; HOH context). Last checked: Nov 6, 2025. IRS
IRS—EITC Qualifying Child rules (only one can claim; residency). Last checked: Nov 6, 2025. IRS
IRS—Identity Theft: Dependents (CP87A process). Last checked: Nov 6, 2025. IRS
IRS—Get an IP PIN & newsroom guidance. Last checked: Nov 6, 2025. IRS+1
IRS—When to file Form 14039 (Identity Theft Affidavit). Last checked: Nov 6, 2025. IRS
IRS—About Form 8862 + Instructions (Rev. Oct 2024). Last checked: Nov 6, 2025. IRS+1

FAQ section

1) My e-file was rejected—someone claimed my child. What now?
Print and paper-file your return with the child and include proof of residency/overnights. The IRS will contact both parties and apply tie-breakers. IRS

2) What is the IRS tie-breaker in 50/50 custody?
More overnights wins. If nights are exactly equal, the higher-AGI parent wins. IRS Apps

3) Do I need Form 8862 after a duplicate-dependent issue?
Only if a credit (EITC, CTC/ACTC/ODC, AOTC) was disallowed in a prior year and you’re reclaiming it now. Not for every duplicate claim. IRS

4) The IRS sent me a CP87A letter—should I amend?
If you were wrong, amend to remove the child. If you’re right, do nothing and be ready to send documentation when the IRS asks. IRS

5) Should I get an IP PIN?
Yes if you want added protection. An IP PIN blocks e-filers who don’t know your PIN from using your SSN. IRS

6) When do I file Form 14039?
Only if you’re a victim of tax-related identity theft and haven’t already been instructed otherwise by the IRS. IRS

7) Does Form 8332 let the noncustodial parent take EITC or HOH?
No. 8332 only releases dependency/CTC; it doesn’t transfer HOH or EITC. (Residency & support control those.) IRS+1