If your client is filing head of household or claiming a qualifying child or relative please make sure you have proof to cover YOURSELF and YOUR CLIENT incase of you get a audit. This is what the IRS is looking for to make sure you did your due diligence. If your client file Head of Household you must have one of these docs: 1. Rent → Lease plus rent receipts, canceled check, OR bank records showing payment 2. Electricity, water, gas → Utility bill plus receipts showing paid 3. Mortgage interest → Mortgage Statement plus receipts showing paid every month 4. Property Taxes & home insurance → Statement and receipts showing payments 5. Groceries eaten at home → receipts plus matching bank/card records, when available Qualifying Child: 1. Relationship → Birth Certificate, adoption records, Authorized foster placement records, Marriage Certificate for stepkids. For grandchildren, niece or nephew, use birth certificates connecting each generation. 2. Residency → School records, daycare records, hospital visit records, must show child name, Shared address, and dates covering MORE than half the year. A official letter from school, medical provider, agency, or place of worship can also establish these facts 3. Support, if questioned → School or medical records Show proof of residency. Bills and payments Show proof of financial Support. Qualifying Relative: 1. Relationship → Birth certificate & marriage records establishing the family connection. 2. Support → housing info, food or clothes receipts, medical & education bills, and proof of payment 3. Other Support → government benefits, child Support, amounts provided by the dependent or other people. 4. Residency → child records showing a person lived w/ taxpayer all year. Certain listed relatives do not have to live w/ taxpayer. ↓ relatives that do not have to live w/ taxpayer to qualify as qualifying relative: 1. Biological child or adopted child, step child, eligible foster child, grandchild, or descendants 2. Siblings – brother, sister, half brother, half sister, step brother, step sister