My question pertains to divorced or never married parents who alternate claiming the dependency exemption and the custodial parent claims the EITC. How can I document my client has the right to claim EITC?
To document the residency requirement for the EITC, refer to Form 886-H-EIC. The form is also available in Spanish. IRS sends this form with audit letters. The forms have information on the documentation IRS accepts to prove Age, Relationship, and Residency. As a preparer, you are not required to keep a copy of the documentation in your records, but it is good customer service to let your client know what’s needed in case of audit.
Related Questions
- How are financial aid applications handled for families with divorced or separated parents or parents who have never been married?
- If parents are divorced, separated or never married, who must submit financial information?
- What are the custodial rights of parents who have not been married to eachother?
