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(2) If the qualifying children are less than 19
years old, then the taxpayer is not required to
document the age; and
(3) The following must be sent to support the
residency test:
To show that the child lived with you for
more than half of 2002 send:
One of the following: school records, medical
records, daycare records, or Social Services
records that show names, common address and
dates
or
One letter on official letterhead from: the
school, your medical provider, your clergy or
other similar organizations that show 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 from the list above.
** You can send more than one document to
show that the child lived with you for more
than half the year
The enclosed Form 886-H-DEP (Supporting Documents for
Dependency Exemptions) instructed petitioner to provide
information as to the claimed dependents’ support.
The enclosed Form 4549 (Income Tax Examination Changes)
showed that respondent proposed to disallow all five of the
claimed dependency exemptions, as well as the earned income
credit, as a result of which there would be neither a balance due
nor an overpayment of petitioner’s income tax.
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Last modified: May 25, 2011