Proving Your Right to Claim a Dependent Child | Philadelphia Legal Assistance (2024)

It’s so frustrating when you’ve been taking care of a child, you claim the child on your tax return, and then the IRS asks you to prove it. The law gives them the right to do that, and the law doesn’t even require the IRS to tell you why they are asking for proof.

If you get a letter from the IRS saying that they want proof that you have the right to claim the dependents you claimed, here is some basic but important information to know.

A qualifying child is a child who is related to you, and who lived with you for at least 6 months of the year. A qualifying child is the category of dependent that can get you the Earned Income Tax Credit and the Child Tax Credit. If the child is yours, proving the relationship is usually as simple as providing the child’s birth certificate.

If it is a grandchild, sibling, niece, or nephew, you may also have to show the birth certificate of the child’s parent and your birth certificate to prove the relationship. For step-children, a marriage certificate to the child’s biological parent will work. Court paperwork showing the relationship can also be used in cases of adoption, foster parenting, or if you are the child’s parent but your name isn’t on the child’s birth certificate.

Proving that the child lived with you for at least 6 months of the year can be trickier. Generally, the IRS wants to see at least two documents from the year that the tax return is from, that cover a period of at least 6 months, and it wants those documents to have the child’s name and the address where the child was living at that time. If the IRS is now saying you need to prove you had a right to claim the dependents you claimed on your 2019 tax return, that means the IRS wants to see paperwork from 2019. The IRS likes school or medical records with this information, but paperwork from other government offices and organizations, including religious organizations, could also work.

If you don’t have paperwork from the year that the IRS is asking about, you can also get a letter from your child’s school, medical provider, or some other governmental agency or organization, but you need to make sure that the letter states that the child lived with you during the year that the IRS is asking about and lists the address where you lived with the child. The letter should be on official letterhead, with the name, address, and phone number of the person who is signing the letter.

It can be a real hassle to gather this paperwork, but it is the quickest way to resolve things with the IRS. Also, there are all kinds of unique situations that don’t always fit into the IRS’s boxes, including temporary absences.

Don’t give up! There is usually a way to win if the facts are on your side! The IRS has to give you an opportunity to take them to Tax Court before they can officially deny your claim for dependents.

If you are having trouble proving your right to claim dependents to the IRScall us to see if we can help!

Proving Your Right to Claim a Dependent Child | Philadelphia Legal Assistance (2024)

FAQs

Proving Your Right to Claim a Dependent Child | Philadelphia Legal Assistance? ›

If the child is yours, proving the relationship is usually as simple as providing the child's birth certificate. If it is a grandchild, sibling, niece, or nephew, you may also have to show the birth certificate of the child's parent and your birth certificate to prove the relationship.

How do you prove you can claim a dependent? ›

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.

What can be used as proof of dependent? ›

Copies of a combination of other documents, including but not limited to, a household bill, account statement, or insurance policy listing the name and address of the employee and the spouse or domestic partner, or other documents substantiating a current marriage or domestic partnership.

How do I provide proof of support to a dependent? ›

You must clearly demonstrate how you support yourself and provide more than 50% support for your dependent(s). Support includes but is not limited to: money spent on housing, food, clothes, medical care, and other similar expenses.

What are the 6 requirements for claiming a child as a dependent? ›

To be a qualifying child, the child must meet five tests: age, relationship, residency, support, and joint return. Failure to meet any of these means the child cannot be considered a dependent. A child who is permanently and totally disabled at any time during the year qualifies as a dependent child, regardless of age.

How do I legally claim a dependent? ›

Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled. Residency: Live with you for more than half the year, with some exceptions. Support: Get more than half their financial support from you.

What disqualifies you from being claimed as a dependent? ›

A person cannot be claimed as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico, for some part of the year. (There is an exception for certain adopted children.)

What Cannot be claimed as a dependent? ›

Not a Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.” Gross Income: The dependent being claimed earns less than $5,050 in 2024 ($4,700 in 2023). Total Support: You provide more than half of the total support for the year.

What is dependent proof? ›

Dependent Certificate is a certification provided to the citizen by the government confirming and testifying that he/she is a Dependent. This certificate establishes the dependent status of the citizen for all legal and official purpose.

What is evidence of dependency? ›

Although each claim is different, the following documents are critical when preparing a dependency claim: Death certificate; Birth certificates of dependents; Proof of relationship such as marriage certificate, bills in joint names etc; Probate or proof of Next of Kin; and.

What is the support test for claiming a dependent? ›

What Is the Support Test? The support test is one of five tests that must be passed in order to claim someone else as a dependent for legal and tax purposes. The support test mandates that the taxpayer must have provided more than half of the prospective dependent's living expenses during the year.

What happens if you claim a child that doesn't live with you? ›

To claim a child as a dependent, that child had to live with you for over half the year. If the child did not live with you at all during the year, it is typically the case that the custodial parent is entitled to claim that child as a dependent instead.

Who has a legal right to claim a child on taxes? ›

You can claim a child as a dependent if he or she is your qualifying child. Generally, the child is the qualifying child of the custodial parent. The custodial parent is the parent with whom the child lived for the longer period of time during the year.

What is an eligible dependent child? ›

When you're claiming a dependent who is a child, there are further requirements: The child has to have lived with you for at least half of the year. The child must not have provided more than half of his or her own support for the year.

What happens if someone claims your child on taxes without permission? ›

Don't stress the IRS.

Assuming you entered your dependent's information correctly, it looks like someone else claimed your dependent. Because the IRS processes the first return it receives, if another person claims your dependent first, the IRS will reject your return. The IRS won't tell you who claimed your dependent.

What qualifies a parent as a dependent? ›

You must have provided more than half of your parent's support during the tax year in order to claim them as a dependent. The amount of support you provided must also exceed your parent's income by at least one dollar.

What qualifies a dependent on taxes? ›

The person can't be a qualifying child of another person. The person must be either related to you or must have lived with you all year as a member of your household. The person's gross income for the year must be less than $4,400. You must provide more than half of the person's total support for the year.

What proof do I need to claim my mom as a dependent? ›

To meet the support requirements necessary to claim your parent as a dependent on your tax return, you must cover more than half of your parent's support costs, meaning 51% or more of their support must be covered by you. These costs include: Food. Housing/lodging expenses.

Can you claim a girlfriend as a dependent? ›

Key Takeaways

To qualify as a dependent, your partner must have lived with you for the entire calendar year and listed your home as their official residence for the full year. If your partner has gross income above a certain amount ($4,700 for tax year 2023), you can't claim that person as a dependent.

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