Dependent and Qualifying Child Evidence Checklist

Decisions to organize

Use these decision points to turn the topic into verifiable actions.

• Distinguish a qualifying child from a qualifying relative
• Count nights and temporary absences using contemporaneous records
• Apply tie-breaker and divorced-parent rules to each affected tax benefit

Evidence checklist

• Birth certificates, adoption or placement papers, and Social Security cards
• School, daycare, medical, lease, utility, or agency address records
• Support worksheet, payment records, custody calendar, and signed Form 8332 when applicable

Forms and deadlines

• Report dependents on Form 1040 with required identifying numbers
• Attach Schedule EIC or Schedule 8812 when the related credit requires it
• Attach Form 8332 for a qualifying noncustodial-parent claim when required

Issues to flag for review

• Assuming one dependent determination controls every credit and filing status
• Using a payment receipt without proving the person, purpose, residence, or eligibility facts
• Treating a divorce decree or informal family agreement as controlling every federal tax benefit
• Missing separate final-return, estate-income-return, estate-tax, state, or disaster-relief deadlines
• Claiming a current rule or threshold without confirming the tax year and official instructions

Frequently asked questions