When you claim a child or another dependent, bringing only a name, date of birth, and Social Security number may not be enough. The tax benefits connected with a dependent can involve separate tests for relationship, age, residency, support, identification numbers, custody arrangements, and income.<\/p>\n
Paid tax preparers also have specific due-diligence responsibilities for the Earned Income Tax Credit, Child Tax Credit and Additional Child Tax Credit, Credit for Other Dependents, American Opportunity Tax Credit, and head-of-household filing status. That means your preparer may need to ask follow-up questions and retain copies of documents used to establish eligibility. A request for documentation is not an accusation that anything is wrong; it helps protect both you and the preparer and supports an accurate return.<\/p>\n
## Begin with complete information for everyone on the return<\/p>\n
Bring the following for yourself, your spouse if applicable, and each person you expect to claim:<\/p>\n
– Full legal name, exactly as it appears on the person’s Social Security card or IRS record
\n– Date of birth
\n– Social Security number, Individual Taxpayer Identification Number, or Adoption Taxpayer Identification Number, as applicable
\n– Relationship to you
\n– Address and the number of months the person lived in your home during the tax year
\n– Information about time away for school, medical care, military service, or another temporary absence
\n– Marital and student status, when relevant
\n– Income received by the dependent and information about who provided the dependent’s support<\/p>\n
Bring your government-issued photo identification and your prior-year federal and Pennsylvania returns as well. If you received an IRS or Pennsylvania Department of Revenue notice concerning a dependent or related credit, include the complete notice.<\/p>\n
## Bring documents that support relationship and residency<\/p>\n
The appropriate documents depend on your household and the benefit being claimed. New dependents, recent address changes, foster placements, shared-custody arrangements, and situations in which more than one person might claim the same child generally require closer review.<\/p>\n
Documents that may help establish **relationship** include:<\/p>\n
– Birth certificates
\n– Adoption decrees or authorized placement records
\n– Marriage certificates connecting a stepchild to the taxpayer
\n– Court orders, custody records, or guardianship documents
\n– Foster-care placement records from an authorized agency<\/p>\n
Documents that may help establish **residency** include:<\/p>\n
– School, preschool, or childcare records showing the dependent’s name, address, and relevant dates
\n– Medical or health-care records showing the dependent’s address
\n– Statements from a landlord, property manager, social-service agency, shelter, or other qualified third party
\n– Official correspondence addressed to the dependent at your home<\/p>\n
One document may not establish the entire year. When residency could be questioned, bring records covering more than one part of the year. The IRS provides a [Form 886-H-EIC document toolkit](https:\/\/www.irs.gov\/credits-deductions\/individuals\/earned-income-tax-credit\/form-886-h-eic-toolkit-for-eitc), but the best combination depends on the facts of the particular return.<\/p>\n
## Verify each dependent’s taxpayer identification number<\/p>\n
Bring the Social Security card or IRS notice showing the correct identification number for every dependent. Do not rely on memory, and do not use a nickname.<\/p>\n
An SSN is required for certain child-related credits, while an ITIN or ATIN may be appropriate for other dependent-related purposes. The identification-number rules vary by benefit, so having the correct documentation allows the preparer to determine what may be claimed. The IRS explains the general dependent rules in [Publication 501](https:\/\/www.irs.gov\/pub\/irs-pdf\/p501.pdf).<\/p>\n
## If the child’s parents live apart, bring custody information<\/p>\n
Tax rules do not always follow the wording people use in a custody agreement. Federal rules generally identify the custodial parent by where the child lived for the greater number of nights during the year, subject to detailed exceptions.<\/p>\n
Bring:<\/p>\n
– The custody agreement or court order
\n– A calendar or other record showing where the child stayed during the year
\n– Any previously signed release allowing the other parent to claim the child
\n– A completed [Form 8332](https:\/\/www.irs.gov\/pub\/irs-pdf\/f8332.pdf), when required<\/p>\n
Form 8332 can release certain benefits to a noncustodial parent, including the Child Tax Credit, Additional Child Tax Credit, or Credit for Other Dependents when the requirements are met. It does **not** transfer head-of-household status, the Earned Income Tax Credit, or the child and dependent care credit. Those benefits have separate rules. Do not assume that a divorce decree by itself settles every federal tax issue.<\/p>\n
## Bring complete childcare information<\/p>\n
If you paid someone to care for a qualifying child or dependent so you could work or look for work, bring:<\/p>\n
– The provider’s legal name
\n– The provider’s address
\n– The provider’s SSN or employer identification number
\n– Statements, receipts, canceled checks, or other records showing the amount paid
\n– Any dependent-care benefits reported through your employer<\/p>\n
[Form W-10](https:\/\/www.irs.gov\/pub\/irs-pdf\/fw10.pdf) can be used to request the provider’s identifying information. Pennsylvania also offers a Child and Dependent Care Enhancement Tax Credit to qualifying taxpayers, so the same records may be important for both federal and Pennsylvania filings.<\/p>\n
## Students and adult dependents may require additional records<\/p>\n
For a college student or an older dependent, bring information needed to evaluate age, student status, income, and support, including:<\/p>\n
– School records showing full-time enrollment, when applicable
\n– Form 1098-T and the student’s account statement
\n– Records of scholarships, grants, and qualified education expenses
\n– Forms W-2, 1099, or other income statements issued to the dependent
\n– A summary of housing, food, education, medical, and other support costs and who paid them<\/p>\n
Do not omit a dependent’s income simply because you believe it is too small to matter. A separate federal or Pennsylvania return may be required even when the person can still be claimed as a dependent.<\/p>\n
## Newborns, adoptions, and other household changes<\/p>\n
If a child was born, adopted, or placed in your home during the year, bring the available birth, adoption, or placement documents and the child’s SSN or ATIN. Tell your preparer about changes in custody, marriage, divorce, residence, school attendance, or support. These details can affect more than the dependency claim; they may also affect filing status and several credits.<\/p>\n
## Pennsylvania items still matter<\/p>\n
Pennsylvania’s individual income tax return is Form PA-40. Dependent information may also affect eligibility for Pennsylvania Tax Forgiveness through Schedule SP, and qualifying childcare expenses may support the Pennsylvania Child and Dependent Care Enhancement Tax Credit.<\/p>\n
Bring every W-2, 1099, bank statement, or other tax document issued to a dependent. Pennsylvania does not simply duplicate the federal treatment of income and deductions, and a dependent with Pennsylvania-taxable income may need a separate PA-40.<\/p>\n
## A practical appointment checklist<\/p>\n
Before your appointment, make sure you have:<\/p>\n
– Photo identification and prior-year returns
\n– Correct legal names, dates of birth, and identification numbers
\n– Relationship and residency documentation
\n– Custody records and Form 8332, if applicable
\n– Childcare-provider information and payment records
\n– Student, income, and support records for older dependents
\n– Adoption, foster-placement, guardianship, or court records when relevant
\n– Any IRS or Pennsylvania notices involving the dependent<\/p>\n
Upload sensitive documents through the secure client portal rather than ordinary email. Never send Social Security cards, birth certificates, or similar records through an unsecured channel.<\/p>\n
Coming prepared allows your tax appointment to focus on resolving questions rather than tracking down missing information. More importantly, it gives your preparer the documentation needed to evaluate the dependent claim and the related federal and Pennsylvania tax benefits properly.<\/p>\n
## Authoritative references<\/p>\n
– [IRS Publication 501: Dependents, Standard Deduction, and Filing Information](https:\/\/www.irs.gov\/pub\/irs-pdf\/p501.pdf)
\n– [IRS Instructions for Form 8867: Paid Preparer’s Due Diligence Checklist](https:\/\/www.irs.gov\/pub\/irs-pdf\/i8867.pdf)
\n– [IRS Form 8332](https:\/\/www.irs.gov\/pub\/irs-pdf\/f8332.pdf)
\n– [IRS Publication 504: Divorced or Separated Individuals](https:\/\/www.irs.gov\/pub\/irs-pdf\/p504.pdf)<\/p>\n","protected":false},"excerpt":{"rendered":"
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