Would you handle this the same as my accountant is?

the box asks "can you be claimed..etc" I would simply amend your sons return and then wait awhile and resend your return, paper file most likely. IN some cases, you refile a paper return and IRS will determine where the deduction should go. You might want to call IRS also and see their solution.

bw

I would not amend a return that does not need to be amended. Tell the IRS of their mistake.

It is not just a matter of checking a box. The IRS will disregard the check mark if you enter $10,350 on Line 5. So, if the number of Line 5 is derived from the worksheet on page 2 of the 1040EZ and is equal to or less than $6300, then your son did not claim himself. If the number is $10,350, he did claim himself and he would need to amend his return. If he did not claim himself, you need to paper file your return with an explanation. Lastly, there is also a chance that someone unknown to you claimed your son.

As I noted above he only earned $6,181, checked the box (You) for line 5 and put $6,300 on line 5. He did fill out the worksheet for line 5 and transferred the number ($6,300) on line G to line 5. Mikek

Right, then you file a paper return with an explanation.

This is the way I interpret your situation.

1) Your accountant verified with IRS records that your son did not claim himself. I expect that he got a transcript of your son's return (and not an actual copy of the 1040EZ) so the IRS computers already know he didn't claim himself and there wasn't a keypunch error. 2) Your efiled return was rejected because someone had already declared your son as a dependent on their return.

My conclusion is that someone else beside you or your son declared you son as a dependent on a tax return. There is either an identity theft/tax fraud problem or someone else (most commonly a family member) incorrectly declared your son as a dependent.

The IRS has procedures for handling disputed dependent deductions. You or your accountant should follow them.

Identity theft can affect much more than a tax return. At minimum, your son may want to go thru the free annualcreditreport.com process and see if unauthorized accounts have been opened in his name.

Good luck.

I'm a bit confused by that, yes, my son signed a paper giving my accountant authority to pull my son's info, ( what info means, I don't know). The info received in the the rejection of my form says my son did claim himself. So, I don't know how the computers could be correct.

No one else in the family would have claimed my son. Possible fraud on my sons account, I doubt it, but how can I find that out. If someone else filed under his SS#, why would the IRS send out a second refund under the same SS#. Is my accountant just making extra work to pad to my bill? Mikek

I'll have him check his credit reports. Mikek

If your son received the expected refund, that makes the possibility that someone else filed first under his SSN pretty much zero and greatly reduces my identify theft concerns.

If your e-file error code decodes as 'Dependent's SSN was used as a Primary SSN another return and was claimed as an exemption on that return' then you can be fairly confident there was an IRS processing error with your son's return. A different error code might lead to a different conclusion.

Regardless of what happened, the IRS believes there is a dispute over a dependent deduction. The general process to deal with this is to file a paper return declaring your son as a dependent. You can add a cover letter to the return if you want explaining the problem but don't be surprised if it gets ignored. The IRS computers will notice the discrepancy and kick out your return for review. I don't know if a human will review the return (and maybe your cover letter) at his point or if the computer will automatically mail you and/or the other taxpayer (hopefully your son) who they believe used your son's dependent deduction for more information. If/When you get a notification from the IRS, respond promptly, explain the situation and supply any requested documentation.

All that makes me want to do what my accountant wants. I was ready to pull it from him and do what should be done. But if I send in my return with an explanation and it likely to get ignored, what's the sense. Mikek

If/When you get a