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We sent you this notice because our records show you claimed someone as a dependent on your tax return who also filed a tax return with his or her spouse. Generally, you can¡¯t claim someone as a dependent who files a married filing joint tax return. In addition, someone who files a joint tax return usually doesn¡¯t fit the definition of a "qualifying child" for the earned income credit.

FS-2023-10, April 2023 ¡ª A deduction reduces the amount of a taxpayer¡¯s income that¡¯s subject to tax, generally reducing the amount of tax the individual may have to pay. Most taxpayers now qualify for the standard deduction, but there are some important details involving itemized deductions that people should keep in mind.

Information about Publication 503, Child and Dependent Care Expenses, including recent updates and related forms. Publication 503 explains the requirements that must be met in order to claim the credit for child and dependent care expenses.

Information about Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, including recent updates, related forms, and instructions on how to file. Form 8332 is used by custodial parents to release their claim to their child's exemption.

Information about Publication 555, Community Property, including recent updates and related forms. Publication 555 discusses community property laws that affect how income is figured for your tax return if you are married, live in a community property state or country, and file separate returns.

Information about Form 2441, Child and Dependent Care Expenses, including recent updates, related forms, and instructions on how to file. Form 2441 is used to by persons electing to take the child and dependent care expenses to determine the amount of the credit.

Information about Publication 559, Survivors, Executors and Administrators, including recent updates. Publication 559 shows those in charge of an estate of a deceased individual how to file federal income tax returns and explains the responsibility to pay any taxes due on behalf of the decedent.

Information about Publication 526, Charitable Contributions, including recent updates. Publication 526 explains how to claim a deduction for charitable contributions.

Information about Publication 519, U.S. Tax Guide for Aliens, including recent updates. Publication 519 is used to help to determine an individual's status (nonresident alien or resident alien), and gives information needed to file returns.

Information about Form W-4, Employee's Withholding Certificate, including recent updates, related forms and instructions on how to file. Form W-4 is completed by employees and given to their employer so their employer can withhold the correct federal income tax from the employee's pay.