Proving Residency

Remember that one of the requirements to claim the EITC and CTC is residency; the qualifying child must have lived with taxpayer for more than half the year. To prove residency the taxpayer must submit documents that demonstrate that the claimed child lived in the same household for more than half the year. For more information about this rule, and IRS exceptions click here.

Here are some ideas for the kinds of documents the IRS may accept, you may need to send more than one document to prove your child lived with you for more than half of the year:

School records or statement. Do not send report cards.
Landlord or property management statement.
Your rental lease if it lists the taxpayer and child (children) as tenants.
Health provider statement.
Medical records.
Child care provided records (cannot be a relative).
Placement agency statement.
Social service records or statement.
Place of worship statement. Such as your church, synagogue, mosque or other place of worship.
Community-based organization records.
Indian tribal official statement.
Employer statement.

The letters must show:

The taxpayer's name and the child's (children's) name.
The taxpayer and child's shared home address.
Dates when the child lived with you.
Be signed by the author and on their letterhead.

If you are unable to obtain the documents listed above, you may provide the following:

Copy of the child's birth certificates if the address on the birth certificate is the same as the address on the tax return,
Copy of immigration paperwork if the documents state the taxpayer and child's names, and a shared address.
Copy of a 1095-B form for the tax year in question, the document states your name and the dependent’s name and a shared address.

For a an official IRS list of acceptable documents click here.

Remember, when sending these documents to the IRS, only send copies.

Do not send original documents.

If you don't have a copy machine, you can get copies made at your post office or local library.

How do I?...

... request a statement or letter from any of the parties suggested above?

Visit or contact the party and explain that you are gathering documents and letters that could help prove that the child is related to you and has lived with you for more than half of the tax year.

If you are not the child's parent or legal guardian, but satisfy the relationship requirement otherwise, ensure that you have a release of information signed by the child's parent or legal guardian at the time you make the request to the school.

...find an example of a letter the IRS may accept?

For a sample template the IRS may accept click here.

Remember to ask the author to write the letter on their letter head and provide a signature.

...What is a Release of Information?

A release of information is a document signed by the child's parent or legal guardian that allows any of the parties above to disclose information or documents to the requestor.

If you are not the child's parent or legal guardian, but satisfy the relationship requirements for the EITC or CTC otherwise, you will need a release of information signed by the child's parent or legal guardian to be able to request any letters or documents from any of the suggested parties above.

Here is an example of a release of information.

...look for help if English is not my first language?

If you are requesting letters and documents from the child's school or health care provider, or any social servicer agency, we encourage you to ask for an interpreter.

We also encourage you to contact a culturally specific organization, they may be able to help with language services to help you understand.