24d • General discussion
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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.
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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
3. Parents & Ancestors – mother, father, grandparent, great grand, step mom, step father, (Foster parent crossed out) Foster parents not included
4. Nieces & Nephews
5. Aunts & uncles
6. In laws
Cousins ARE NOT on the list & generally must lived w/ the taxpayer all year.
Here’s an example:
Your mother lives in her own apartment. You pay her rent, groceries, and other expenses, providing more than half of her total support. If she meets the income limit and all other dependency requirements, you may claim her as a qualifying relative even though she never lived with you. Being your mother satisfies the relationship part of the test. www.irs.gov
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