2023 Requirements for claiming dependents
Dependents
For your qualifying child below is a list all the documents or combination of documents you can use to prove you can claim each child listed as your dependent. To claim a child as a dependent qualifying child, the child must have lived with you for more than half the tax year (the residency test), be related to you (the relationship test), be a certain age (the age test), and not have provided over half of his or her own support (the support test).
To prove the child lived with you in the United States, the document(s) must have: ● your U.S. address, your name, and the child's name. ● the dates in 2023 the child lived at the same address as you for more than half of 2023 ● If the document has the child's name and your address but not your name, you need to have another document with your name showing the same address .
● Residency Test
● school records ● Medical records from doctors, hospital or medical clinic (immunization records may not include all the necessary information)
● adoption or child placement documents ● court records ● birth certificate
Required to be on letterhead from agency or business :
● the child's school ● the child's childcare provider (not a relative) ● the child's health care provider, doctor, nurse or clinic ● a social service agency
● a placement agency official ● your employer ● an Indian tribal official ● your landlord or property manager ● a place of worship
● If each child listed on your Schedule EIC is the same one you claimed as a dependent, you can use the same documents you use to prove you may claim the EIC to prove the child met the tests for a dependent qualifying child. You don't have to send in copies of the same documents or look for different ones.
● Relationship test
To be a qualifying child, a child, a child must be:
Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild); or
Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew).
● Age Test
Your child must be:
1) Under age 19 at the end of 2023 and younger than you (or your spouse, if filing jointly);
2) Under age 24 at the end of 2023, a student, and younger than you (or your spouse, if filing jointly); or
3) Permanently and totally disabled at any time during 2023, regardless of age.
For your qualifying child below is a list all the documents or combination of documents you can use to prove you can claim each child listed as your dependent. To claim a child as a dependent qualifying child, the child must have lived with you for more than half the tax year (the residency test), be related to you (the relationship test), be a certain age (the age test), and not have provided over half of his or her own support (the support test).
To prove the child lived with you in the United States, the document(s) must have: ● your U.S. address, your name, and the child's name. ● the dates in 2023 the child lived at the same address as you for more than half of 2023 ● If the document has the child's name and your address but not your name, you need to have another document with your name showing the same address .
● Residency Test
● school records ● Medical records from doctors, hospital or medical clinic (immunization records may not include all the necessary information)
● adoption or child placement documents ● court records ● birth certificate
Required to be on letterhead from agency or business :
● the child's school ● the child's childcare provider (not a relative) ● the child's health care provider, doctor, nurse or clinic ● a social service agency
● a placement agency official ● your employer ● an Indian tribal official ● your landlord or property manager ● a place of worship
● If each child listed on your Schedule EIC is the same one you claimed as a dependent, you can use the same documents you use to prove you may claim the EIC to prove the child met the tests for a dependent qualifying child. You don't have to send in copies of the same documents or look for different ones.
● Relationship test
To be a qualifying child, a child, a child must be:
Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild); or
Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew).
● Age Test
Your child must be:
1) Under age 19 at the end of 2023 and younger than you (or your spouse, if filing jointly);
2) Under age 24 at the end of 2023, a student, and younger than you (or your spouse, if filing jointly); or
3) Permanently and totally disabled at any time during 2023, regardless of age.
- Support Test
- To meet the support test, the child can't pay more than half of his or her own support.
