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CP87C — Exam soft notice requesting confirmation that the taxpayer can claim a person as a dependent who is over the age of 23 a…
What this IRS notice code means, and what to check before you reply.
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CP87C
Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.
What the IRS language says
Exam soft notice requesting confirmation that the taxpayer can claim a person as a dependent who is over the age of 23 and had reported gross income more than allowed for a dependent. Master File will contain a TC 971, Action Code (AC) 138.
What it usually means
CP87C is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
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