What happens if someone incorrectly declares you as a dependent on?
You should go ahead and file your return showing that you are NOT a dependent. There is a good probability that it will be accepted. If you file electronically and the retun is not accepted because of this you should mail the return to IRS. You can staple a letter to the front of the return explaining that you were wrongly claimed as a dependent by another person, or attach a copy of Form 14039 Identity Theft Affidavit. It is up to you if you want to include the name of the person who claimed the exemption. If you file your tax return showing you are not a dependent before the other person files, that persons tax return will not be accepted with you as a dependent.