Supporting Documents to Prove the Earned Income Tax Credit (EITC), Child Tax Credit (CTC) and Credit for Other Dependents (ODC) for 2021

This form is based off IRS Form 14815-A (June 2021) and Form 886-H-EIC (October 2020)

For each dependent, the IRS may request the following items:


1. Taxpayer identification number


The dependent’s Social Security card if the dependent was issued a Social Security number (SSN) by the Social Security Administration.

Note: You can’t claim the CTC for a dependent unless the dependent’s SSN was valid for employment in the U.S. before the due date of the return, including extensions. However, the IRS can allow the ODC for the dependent if you show us the ODC eligibility rules are met (see items 2 through 8 below).


2. U.S. citizen, national or resident


Documents proving the dependent was present in the U.S. during the year the IRS is examining.

Examples: Rental property lease, records for school or child care enrollment and attendance, government benefits or assistance, legal or financial matters, medical care or health insurance or similar documents.


3. Relationship


The dependent’s birth certificate, and if needed, the birth and marriage certificates of any individuals, including yourself, that prove the dependent is related to you.

For an adopted dependent, send an adoption decree or proof the child was lawfully placed with you or someone related to you for legal adoption.

For a foster child, send proof of authorized placement.

4. Residency


Documents to show where you lived and where each dependent lived for the entire year, such as:

A rental property lease or statement from the property owner or agent with the address, parties to the lease, time period of the lease and names of persons residing there; mortgage payment records or real estate tax statement.

Records for school or child care enrollment, government benefits, legal or financial matters, medical care or health insurance or other similar documents showing your address and the address of the dependent.

Or, if you’re the non-custodial parent of a child whose parents are divorced, separated or living apart:

Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, in effect for the year the IRS is examining, and

Divorce decree, separation agreement or custody order if in effect for the year we’re examining.

5. Support



Information to show who provided the dependent’s financial support for the year:

Documents and estimates of total amounts paid for the dependent’s support, such as proof of payment for housing and utilities, and estimates of amounts paid for personal living expenses, such as clothing, medical care and transportation.

Documents that state how much of the total support was provided by you, by the dependent, and by other sources. Other sources include individuals, as well as governmental, tribal and private entities. Send the names of the other individuals and entities, if any.

Written declarations from others contributing to the dependent’s support that they will not claim the individual as a dependent if the dependent individual’s support was provided under a multiple support agreement.


6. Disabled dependent

If the dependent was over age 18 at the end of the year being examined and was permanently and totally disabled, documents to prove the dependent was permanently and totally disabled.

See Publication 501, Dependents, Standard Deduction, and Filing Information, for the definition of permanently and totally disabled.

7. Student


If the dependent was over age 18 at the end of the year being examined and was a full-time student, school records showing the dependent was considered a full-time student for any part of any five months of the year we’re examining. The school records must show the child’s name and the dates the child attended school during the year being examined.

See Publication 501, Dependents, Standard Deduction, and Filing Information, for the definition of a student.

8. Child who is the qualifying child of more than one taxpayer


If the dependent is the qualifying child of any other taxpayers:

Documents to show whether the dependent resided with you for the longest period of time during the year, and

The name and, if known, the SSN or ITIN of any other individuals who can claim the dependent as a qualifying child.

Documents to prove Relationship, Residence, and Support. Do you have (or can you get) the documents outlined above and in IRS Publications 14824, 886-H-DEP, 886-H-AOC, 14815-A AND 886-H-ITIN to prove relationship, residency and support for all dependents you are claiming? *
Tie Breaker Rules. Do you understand the IRS tie breaker rules addressing claiming the Earned Income Tax Credit, Child Tax Credit and American Opportunity Credit when a child is the qualifying child of more than one person? (Link to Tie Breaker Rules) *
Filing Status. What is your filing status? *
You may qualify for head of household filing status, please click the link to review IRS Form 886-H-HOH (October 2020). This list the documents the IRS may request if you are audit for head of household filing status. Do you have (or can you get) the documents listed to substainate your status as Head of Household should you be asked by the IRS *

Fraudulent Information. Do you understand that there are penalties and consequences for fraudulently claiming IRS tax credits? *

By signing below, you certify that all your answers you have provided during your tax preparation interview are true to the best of your knowledge and beliefs and that you do have (or can obtain) documentation to support all information provided by you (and/or your spouse).

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