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Earned Income Credit or Child Tax Credit

In order to claim the Earned Income or Child Tax Credit, the IRS requires proof of the following three items:

  1. You are related to the child
  2. The child lived with you for more than half the year
  3. The age of the child

The following can show proof of the above three items: 

School records, Medical records, Adoption of child placement records, and court records;

Dated statements on letterhead from:  the child’s school, healthcare provider, doctor, nurse or clinic; a social service agency, employer, tribal official; your landlord, place of worship, or shelter


Head Of Household 

To claim Head of Household status, the IRS requires the following to be met:

  1. Your client is unmarried or married but considered unmarried on December 31.
  2. Your client paid more than half the cost of keeping up her or his home for the year.
  3. Your client had a qualifying person live with her or him for more than half the year. Note that if the qualifying person was a parent, the parent did not have to live with your client as long as your client paid for more than half the cost of keeping up the parent’s home

A married person is considered unmarried if they file a tax return separate from their spouse, paid more than half the cost of keeping up their home, lived apart from their spouse for the last six months of the year, and provided the main home for more than half the year for a qualifying dependent.

To show that you provided more than half the cost of maintaining a home please provide evidence, which can include:  utility bills, property tax bills, grocery receipts, rent receipts or mortgage statements, maintenance and repair bills, or other household bills.

Here is an organizer to help get your required papers in order for claiming Head of Household:

Head of Household Organizer