The IRS has released Form 14815 — Supporting Documents to Prove the Child Tax Credit (CTC) and Credit for Other Dependents (ODC) for 2018-2025 — to help taxpayers identify what supporting documents are needed to properly claim the child tax credit and credit for other dependents under tax code Section 24, as amended by the 2017 tax act.
The form notes the need to document:
- A taxpayer identification number;
- U.S. citizenship, national or resident status;
- Relationship status between the child/dependent and the taxpayer;
- Residency status;
- Support provided to the dependent;
- Whether the dependent is disabled;
- Whether the dependent is a student; and
- Whether the child is the qualifying child of more than one taxpayer.
A copy of Form 14815 is available here.