What Is Required for Proof of Dependency?
Learn what is needed to formally establish that you financially support someone, clarifying the official criteria and the evidence required for validation.
Proof of dependency is the collection of evidence required to demonstrate that you provide financial support for another person. This verification is a common requirement for accessing certain benefits, most frequently for tax deductions and credits. The nature of the required proof can vary significantly depending on the context, from tax filings to applications for health insurance or financial aid.
Establishing Dependency Status
Before gathering documents, you must first determine if a person meets the criteria to be considered a dependent for tax purposes. The Internal Revenue Service (IRS) outlines two categories: a Qualifying Child and a Qualifying Relative. A person must satisfy all requirements of one of these categories to be considered a dependent.
To be a Qualifying Child, an individual must meet five tests. The relationship test requires the child to be your son, daughter, stepchild, foster child, sibling, or a descendant of any of these individuals. The age test mandates the child be under 19, or under 24 if a full-time student, and younger than you, unless they are permanently and totally disabled. The residency test requires the child to have lived with you for more than half of the year. The support test stipulates that the child cannot have provided more than half of their own financial support. Finally, the joint return test states the child cannot file a joint tax return with a spouse, unless it is solely to claim a refund.
If an individual does not meet the criteria for a Qualifying Child, they may be claimed as a Qualifying Relative. This category has four tests. The first is that the person cannot be your Qualifying Child or the Qualifying Child of any other taxpayer. The second is the member of household or relationship test, which requires the person to either live with you all year or be related to you in specific ways, such as a parent, grandparent, or in-law. The third is a gross income limit; for 2025, the person’s gross income must be less than $5,200. The final test is the support test, where you must have provided more than half of the person’s total support for the year.
Required Documentation and Information
Once you determine a person meets the dependency tests, you must be prepared to substantiate your claim with specific documents. The IRS may request this proof during an audit, so it is best to have these records organized.
To prove a relationship, you will need specific documents based on the connection:
- For a biological child: A birth certificate showing you as a parent.
- For an adopted child: The final adoption decree.
- For a stepchild: The child’s birth certificate and your marriage certificate to the child’s biological parent.
- For other relatives, like a niece or nephew: Documents creating a “family tree,” such as your birth certificate, your sibling’s birth certificate, and the child’s birth certificate.
To demonstrate residency, you need official records showing the dependent’s name at your address for more than half the year. Acceptable documents include school or medical records, a lease agreement listing the dependent, official mail, or a letter from a government agency, daycare, or place of worship confirming their residency.
You must be able to prove you paid for more than 50% of the dependent’s living expenses. This often involves creating a worksheet to calculate the total support provided by all sources. You should retain bank statements, canceled checks, and receipts for expenses like food, lodging, clothing, education, and medical care. For lodging, you can use records of rent or mortgage payments and utility bills to calculate the fair rental value of the dependent’s portion of the home.
You will need the dependent’s Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) if they are not eligible for an SSN. An incorrect or missing number is a common reason for the IRS to reject a dependency claim or delay a refund.
Providing Proof for Tax Purposes
When you file your annual income tax return, you formally claim a dependent on Form 1040, U.S. Individual Income Tax Return. In the “Dependents” section, you will enter the dependent’s first and last name, their Social Security Number, and their relationship to you. You must also check a box indicating if they qualify for the Child Tax Credit or the Credit for Other Dependents.
If the IRS needs to verify your claim, you will receive a letter, often a Notice CP75A, indicating your return is under audit and requesting documentation. This notice will specify which dependency claims are being examined and will include Form 886-H-DEP, which lists the types of documents you need to send as proof. You are required to send copies of your documents, not the originals, to the IRS.
The response to an IRS notice must be timely, as the letter will specify a deadline. You can submit the requested copies of your documents by mail or fax to the numbers provided in the notice. Organize the documents clearly and consider including a cover letter that references the notice number and explains how the documents prove each dependency test.
Proof for Non-Tax Situations
The need to prove dependency extends beyond tax filings into other areas where the standards and required documents can differ.
When adding a dependent to a health insurance plan, providers require proof of a qualifying life event, such as birth, marriage, or adoption. The necessary documents include a birth certificate to add a child, a marriage certificate for a spouse, or an adoption decree.
When applying for college financial aid, a student’s dependency status is determined by questions on the Free Application for Federal Student Aid (FAFSA). These questions assess factors like the student’s age, marital status, and whether they have children they support. Unlike IRS rules, the FAFSA has its own definition of an independent student, and parents’ financial information is required for dependent students, which directly impacts the aid calculation.
In immigration, proving financial support is necessary when sponsoring a relative for a green card. The sponsor must file Form I-864, Affidavit of Support, a legally binding contract with the U.S. government. This form requires extensive financial documentation, including federal tax returns, pay stubs, and letters from employers, to prove the sponsor’s income is sufficient to support the immigrant. The purpose is to show the immigrant is not likely to become a “public charge.”