What Documents Do I Need to Claim My Child on Taxes?

Filing taxes can be complicated, especially when claiming a child as a dependent. The IRS requires specific documents to verify eligibility, and missing paperwork could lead to delays or rejection. Having the right records in advance helps avoid issues.

To claim a child on your tax return, you need documentation proving their identity, relationship to you, residency, and financial support. Gathering these documents before filing streamlines the process and helps prevent audits or disputes.

Identification Records

To claim a child as a dependent, you must verify their identity. These records confirm the child’s name, date of birth, and legal status, preventing fraudulent claims.

Birth Certificate

A birth certificate is the primary document for proving a child’s identity. Issued by the state or local government, it includes their full name, date of birth, and parents’ names. The IRS may request this document to confirm dependency eligibility.

If unavailable, a certified copy can be obtained from the vital records office in the state where the birth was registered. Processing times and fees vary, so requesting it early is advisable. For children born outside the U.S., a foreign birth certificate may be accepted, though additional documents, such as a Certificate of Citizenship or a U.S. passport, may be required.

Social Security Documents

A child’s Social Security card is required when filing taxes, as the IRS uses the Social Security Number (SSN) to verify dependency claims. Each dependent must have a valid SSN to qualify for tax benefits like the Child Tax Credit.

If the child does not have an SSN, parents or guardians must apply through the Social Security Administration (SSA) by completing Form SS-5 and providing proof of the child’s identity and citizenship. The name and SSN on the tax return must match SSA records to avoid delays. If the child is ineligible for an SSN, such as certain nonresident dependents, an Individual Taxpayer Identification Number (ITIN) may be required instead.

Adoption or Foster Records

For adoptive or foster children, additional documentation is needed to establish legal guardianship. A final adoption decree serves as proof that the child is legally recognized as the taxpayer’s dependent. If the adoption is still in process, an official placement agreement from an authorized agency may suffice.

Foster parents must provide documentation from a state or local agency confirming the child’s placement. These records are also necessary for claiming tax benefits like the Adoption Tax Credit.

Proof of Relationship

To meet IRS dependency requirements, you must establish a clear familial connection to the child.

A court order recognizing legal guardianship is required when the relationship is not biological. This is particularly relevant for grandparents, aunts, uncles, or other relatives raising a child. If the child is a stepchild, a marriage certificate linking you to their biological parent can help establish the connection.

School and medical records listing you as the child’s parent or guardian can serve as additional proof. While secondary to legal documents, these records can be useful if the IRS requests further verification.

Residency Verification

To claim a child as a dependent, the IRS requires proof that they lived with you for more than half the year. Acceptable documents include school records, medical statements, lease agreements, or utility bills listing both your name and the child’s address.

School enrollment records, such as report cards, attendance logs, or official letters from the school district, can verify that the child lived at your address. If the child is homeschooled, a state-issued affidavit or documentation from a homeschool association may be necessary.

Medical records from a pediatrician or dentist showing regular visits with your listed home address can also serve as evidence. Government correspondence, such as SNAP benefit statements or Medicaid records, can further establish residency.

If the child splits time between two households, the IRS generally grants the tax claim to the parent with whom the child lived the most. If time is equal, tie-breaker rules outlined in IRS Publication 501 determine eligibility.

Custody or Guardianship Documentation

When multiple parties have a legal claim to a child, custody agreements and guardianship rulings determine who has the right to claim them for tax purposes. The IRS follows custody arrangements outlined in legal documents, making it important to have court orders or notarized statements detailing parental responsibilities.

Divorce decrees often specify which parent has the right to claim the child each year. Some agreements alternate the tax benefit annually, while others grant it exclusively to one parent. If the noncustodial parent is allowed to claim the child, IRS Form 8332—Release/Revocation of Claim to Exemption for Child by Custodial Parent—must be signed and submitted with the tax return.

For legal guardians who are not biological or adoptive parents, official guardianship documentation from a court is required. This may include letters of guardianship, testamentary appointments, or custody orders issued by a judge.

Support Evidence

To claim a child as a dependent, you must prove that you provided more than half of their financial support during the tax year. This includes expenses related to housing, food, clothing, education, and medical care.

Bank statements, receipts, and payment records can help demonstrate financial support. If you pay for rent, mortgage, or utilities for a home where the child resides, keeping records of these payments can establish that you provided for their living expenses. Grocery bills, clothing purchases, and tuition payments also serve as evidence. If the child is covered under your health insurance, policy statements and premium payment records further demonstrate financial responsibility.

In joint custody arrangements, detailed records become even more important. If another taxpayer, such as a former spouse or grandparent, contributes financially, maintaining clear documentation of your contributions helps prevent disputes. Child support payments do not count toward the provider’s financial support when determining dependency eligibility, so custodial parents should ensure they have independent proof of their own financial contributions.