Children, dependents, and tax credits: documents that may be needed
Updated: 2026
If children, dependents, or credits are claimed, the facts of the year and supporting records should be reviewed before filing.
Why this matters
Credits and dependents can significantly affect the final tax or refund. They should not be claimed based only on a verbal description.
It is important to check not only SSN / ITIN and relationship, but also residence, support, family situation, and other facts of the year.
Child residence and two-country life
If a family lives between the U.S. and another country, it is important to review where the child actually lived and how long the child lived with the taxpayer.
Useful records may include travel dates, school records, medical records, residence documents, custody/support facts, and other supporting records.
Documents that may be needed
School, medical, childcare, residence, insurance, and travel records may be useful. Form 8332 may be needed in some cases, as well as records showing who supported the child.
The exact list depends on the situation: married or separated parents, children outside the U.S., moves, temporary residence with relatives, and other facts.
How we review it
We do not add credits and dependents automatically. We first review the facts and documents, then explain which items can be claimed and why.
This protects the client and reduces the risk of questions after filing.