Department of the Treasury - Internal Revenue Service
Form 14815 
(April 2019)           Supporting Documents to Prove the Child Tax Credit (CTC) and 
                                 Credit for Other Dependents (ODC) for 2018-2025
Name of taxpayer                                                                                 Taxpayer Identification Number

Provide English translations: For any document that isn’t in English, send us a true and accurate English-language translation 
including the translator’s name, address, and telephone number. If you don’t, we may disallow the item.
For each dependent, send us copies of the following items (don’t send us original documents):
1. Taxpayer identification   The dependent’s social security card if the dependent was issued a Social Security Number (SSN) 
number                       by the Social Security Administration. 
Exception: Don’t send us      Note: You can’t claim the CTC for a dependent unless the dependent’s SSN was valid for 
this document if the          employment in the U.S. before the due date of the return, including extensions. However, we can 
dependent was born in the     allow the ODC for the dependent if you show us the ODC eligibility rules are met (see items 2 
United States (U.S.).         through 8 below). 
                              Note: If the dependent was issued an Individual Taxpayer Identification Number (ITIN) or Adoption 
                              Taxpayer Identification Number (ATIN), don’t send us proof of the ITIN or ATIN.
2. U.S. citizen, national or Documents proving the dependent was present in the U.S. during the year we’re examining. 
resident                      Examples: Rental property lease, records for school or child care enrollment and attendance, 
Exception: Don’t send us      government benefits or assistance, legal or financial matters, medical care or health insurance, or 
these documents if the        similar documents. 
dependent was born in the        Note: Only send us these documents for dependents who were issued an ITIN or ATIN, or 
U.S.                             whose social security card is printed with the words “Not Valid for Employment” or “Valid for 
                                 Work Only With DHS Authorization.” 
                                 Note: If the dependent wasn’t a U.S. citizen, national or resident during the year we’re 
                                 examining, STOP. You can’t claim the CTC or the ODC for the dependent.
3. Relationship              The dependent’s birth certificate, and if needed, the birth and marriage certificates of any individuals, 
Exception: Don’t send us     including yourself, that prove the dependent is related to you. 
these documents if the       For an adopted dependent, send an adoption decree or proof the child was lawfully placed with you or 
dependent isn’t related to   someone related to you for legal adoption. 
you.                         For a foster child, send proof of authorized placement.
4. Residency                 Documents to show where you lived and where each dependent lived for the entire year, such as: 
                             −  A rental property lease or statement from the property owner or agent with the address, parties to the 
                              lease, time period of the lease, and names of persons residing there; mortgage payment records or 
                              real estate tax statement. 
                             −  Records for school or child care enrollment, government benefits, legal or financial matters, medical 
                              care or health insurance, or other similar documents showing your address and the address of the 
                              dependent. 
                             Or, if you’re the non-custodial parent of a child whose parents are divorced, separated or living apart: 
                             −  Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, in 
                              effect for the year we are examining, and 
                             −  Divorce decree, separation agreement or custody order if in effect for the year we’re examining.

5. Support                   Information to show who provided the dependent’s financial support for the year: 
Exception: Don’t send us     −  Send documents and estimates of total amounts paid for the dependent’s support, such as proof of 
these documents if the        payment for housing and utilities, and estimates of amounts paid for personal living expenses, such 
dependent was under age       as clothing, medical care, and transportation. 
17 at the end of the year    −  State how much of the total support was provided by you, by the dependent, and by other sources. 
we’re examining AND           Other sources include individuals, as well as governmental, tribal, and private entities. Send the 
either:                       names of the other individuals and entities, if any. 
•  Lived with you for more   −  Send written declarations from others contributing to the dependent’s support that they will not claim 
than half the year we’re      the individual as a dependent if the dependent individual’s support was provided under a multiple 
examining, or                 support agreement.
•  Lived with someone who 
signed Form 8332 for 
more than half the year 
we’re examining.
Catalog Number 69775W                                    www.irs.gov                                   Form 14815 (4-2019)

For each dependent, send us copies of the following items (don’t send us original documents):
6. Disabled dependent    If the dependent was over age 18 at the end of the year we’re examining and was permanently and 
                         totally disabled, send us documents to prove the dependent was permanently and totally disabled. See 
                         Publication 501, Exemptions, Standard Deduction, and Filing Information, for the definition of 
                         permanently and totally disabled.

7. Student               If the dependent was over age 18 at the end of the year we’re examining and was a full-time student, 
                         send us school records showing the dependent was considered a full-time student for any part of any 
                         five months of the year we’re examining. The school records must show the child’s name and the dates 
                         the child attended school during the year we’re examining. See Publication 501, Exemptions, Standard 
                         Deduction, and Filing Information, for the definition of a student.

8. Child who is the      If the dependent is the qualifying child of any other taxpayer(s): 
qualifying child of more −  Documents to show whether the dependent resided with you for the longest period of time during the 
than one taxpayer                year, and 
                         −  The name and, if known, the SSN or ITIN of any other individual(s) who can claim the dependent as 
                                 a qualifying child.

U.S. resident alien – If a dependent isn’t a U.S. citizen, national, or lawful permanent resident with a green card, the dependent must 
have been present in the U.S. for a minimum number of days. See ‘Substantial Presence Test’ in Publication 519, U.S. Tax Guide for 
Aliens.

Useful items you may want to see:
Publication 972, Child Tax Credit
Publication 519, U.S. Tax Guide for Aliens
Publication 501, Exemptions, Standard Deduction, and Filing Information

Catalog Number 69775W                               www.irs.gov                              Form 14815 (4-2019)