Can a sworn statement or affidavit be used to prove the residency of a child?
During an examination, the IRS accepts letters on official letterhead from schools, medical providers, social service agencies, or places of worship that show the name of the child’s parent or guardian, the child’s address, and the dates the child lived with the taxpayer. The official letterhead is preferred since it is confirmation of the provider’s identity. However, the IRS may accept a sworn statement or affidavit containing the same information and contact information, so the IRS can verify the document. See the Form 886-H-EIC for additional information. The form is also available in Spanish. IRS sends this form with an audit notice. The forms have information on the documentation IRS accepts to prove Age, Relationship, and Residency.
Related Questions
- If a buyer reasonably relies on a seller’s sworn affidavit of residency, will the buyer be liable if it later turns out that the seller does not meet the conditions of deemed residency?
- What is the rule for Interventions? Do all interventions used for a child get entered on the SIF, or just those interventions used specifically by PRC29 paid staff and from PRC29 funds?
- What is the Distinction Between a Sworn Affidavit with a Jurat, and One with an Acknowledgment?
