Form 886-H-DEP (Rev. 10-2019)
Catalog Number 35111U www.irs.gov
Form 886-H-DEP
(October 2019)
Department of the Treasury–Internal Revenue Service
Supporting Documents for Dependents
Taxpayer name Taxpayer Identification Number Tax Year
If You Are: And: Then please send photocopies of the following documents:
Divorced, legally separated, or living
apart from the other parent of the
child claimed on your return.
Both parents (together) provided more than half of the child's total support for
the tax year.
and
One or both parents have custody.
Entire divorce decree, separation agreement, decree of separate maintenance. If
you are living apart from the child's other parent, but you are not divorced or legally
separated, send proof that you did not live with the child's other parent for the last
six months of the year.
Current custody order, completed Form 8332, Release of Claim to Exemption for
Child of Divorced or Separated Parents or a similar statement as applicable for
2019. You may need to send more than one document.
If the Person Is: And: Then please send photocopies of the following documents:
Your qualifying child
The child is: your son, daughter, adopted child, a child lawfully placed with you
for legal adoption, stepson, stepdaughter, brother, sister, stepbrother,
stepsister, foster child placed with you by an authorized placement agency or
by court order, or a descendant of any such person (for example, a grandchild,
a niece, or a nephew),
and
The child lived with you for more than half of 2019; (temporary absences away
from home, such as the child going away to school, count as time lived at
home),
and
The child did not provide half of his or her own support for 2019,
and
At the end of 2019, the child is under age 19, or a full-time student under the
age of 24, or permanently and totally disabled regardless of age.
Birth certificates or other official documents of birth, marriage certificates, letter
from an authorized adoption agency, letter from the authorized placement agency,
or applicable court document that verify your relationship to the child (send these
documents only for a qualifying child who is not your natural or adopted child).
To show both you and your child lived together at the same address or addresses
for more than half of 2019, send either:
• School, medical, daycare, or social service records.
• A letter on the official letterhead from a school, medical provider, social service
agency, or place of worship that shows names, common address and dates. (If
you send a letter from a relative who provides your daycare, you MUST send at
least one additional letter that provides proof.)
You may need to send more than one document to show that the child lived
with you for more than half of the year.
If the Person Is: And: Then please send photocopies of the following documents:
Your qualifying relative
Your relative is any of the relatives listed in the box above or any of the
following: father or mother and their ancestors, step-father or step-mother, aunt
or uncle, brother- in-law or sister in-law,
and
You provided over half of his or her support in 2019, (except for children of
divorced or separated parents),
and
Can not be claimed as a qualifying child by any other person in 2019.
Birth and marriage certificates that verify your relationship to the qualifying relative.
If you claim a non-blood related person as a qualifying relative, send proof the
person has lived in your home for the entire 12 months of the year. To show both of
you lived together at the same address or addresses for all of 2019, send either:
• School, medical, daycare, or social service records.
• A letter on the official letterhead from a school, medical provider, social service
agency, or place of worship that shows names, common address and dates. (If
you send a letter from a relative who provides your daycare, you MUST send at
least one additional letter that provides proof.)
