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Documents to Show Residency for A Qualifying Child

If you are claiming a qualifying child who LIVED with you in the United States* for MORE than half the year (greater than 6 months - at least 183 nights for calendar year 2023), we highly recommend you bring in AT LEAST one of the following written documents to establish the child's residency:

• School Records

• Lease for Renting Your Home Showing Child As An Occupant

• Statement from Your Landlord

• Medical Records

• Health Care Provider Statement

• Child Care Provider Statement

• Social Services Statement

• Place of Worship Statement

• Placement Agency Statement

If you are claiming a qualifying child who was permanently and totally disabled any time during the year, BOTH of the following statements MUST apply:

1. He or she cannot engage in any substantial gainful activity because of a physical or mental condition, AND

2. A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.

To prove your qualifying child is permanently and totally disabled, you will need to provide a letter from the child’s doctor, other healthcare provider or any social service program or agency verifying the child is permanently and totally disabled.

SPECIAL RULES

Certain EXCEPTIONS Apply to the Residency Requirement:

Birth or Death of Child - A child who was born or died in the tax year is treated as having lived with you for all of the year if your home was the child’s home the entire time he or she was alive in the tax year.

Temporary Absences - Count time that you or your child is away from home on a temporary absence due to a special circumstance as time lived at home.

Examples of a special circumstance include: School attendance, Medical care, Detention in a juvenile facility, Business, Vacation, and Military service.

Military Personnel - If stationed OUTSIDE the United States on extended active duty, you are considered to live in the United States during the duty period for EIC purposes. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you serve fewer than 90 days.

Kidnapped Child - If the child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or of the child's family, and the child shared the same principal place of residence as you for more than half of the portion of the tax year preceding the kidnapping, the child satisfies the residency requirement for you for all tax years ending during the period in which the child is missing. A missing child ceases to satisfy the residency requirement in the first tax year beginning after the calendar year in which the child is determined to be dead or, if earlier, in which the child would have attained the age of 18.

*The United States is defined as of any of the 50 states and the District of Columbia.