Form 14815-A: Supporting Documents to Prove the Child Tax Credit (CTC) and Credit for Other Dependents (ODC)

Form 14815-A, titled "Supporting Documents to Prove Child Tax Credit (CTC) and Credit for Other Dependents (ODC)," is an Internal Revenue Service (IRS) form used to submit documentation that verifies your eligibility to claim the Child Tax Credit (CTC) or Credit for Other Dependents (ODC) on your tax return.

Who Needs Form 14815-A?

A. You may receive Form 14815-A if the IRS needs additional proof to verify your dependents claimed on your tax return for the purpose of claiming the CTC or ODC.

B. This typically happens if you claimed a dependent with an Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN), or if the Social Security number used for your dependent is marked "Not Valid for Employment" or "Valid for Work Only With DHS Authorization."

C. You will also need to submit this form if your dependent was not a U.S. citizen, resident, or national for the entire tax year in question. In this case, you won't be eligible for the CTC or ODC for that dependent.

What Documents Should You Submit with Form 14815-A?

The IRS requests specific documentation depending on your dependent's situation. Here's a breakdown of the most common documents:

Proof of Relationship:

  • Birth certificate of the dependent
  • Birth and marriage certificates proving your relationship to the dependent (if applicable)
  • Adoption decree or proof of legal placement for adopted dependents
  • Proof of authorized foster care placement for foster children

Proof of Residency:

A. Documents showing both your address and the dependent's address, such as:

  1. Rental agreements
  2. School or daycare enrollment records
  3. Government benefit statements
  4. Medical records or insurance documents

Proof of Support:

Not explicitly requested on Form 14815-A, but the IRS may ask for additional documentation to prove you provided more than half of the dependent's financial support during the year. This could include:

  1. Bank statements showing payments for dependent's care
  2. Receipts for rent or mortgage payments if the dependent lived with you

What happens if I don't respond to Form 14815-A?

If you don't respond with the requested documentation, the IRS may disallow the CTC or ODC for the dependent in question. This could result in a tax bill or a reduction in your refund.

Where can I find a copy of Form 14815-A?

You can download a copy of Form 14815-A with instructions attached below.