0626 Form 14815 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f14815.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(June 2026)

Department of the Treasury - Internal Revenue Service

Name of taxpayer

Provide English translations : For any document that isn’t in English, send a true and accurate English-language translation including the translator’s name, address and telephone number. If you don’t, we may disallow the item.

Send copies of the following items (don’t send us original documents):

1. Social Security Number (SSN)

Exception: Don’t send this document if the dependent was born in the United States (U.S.).

2. U.S. citizen, national or resident

Exception: Don’t send these documents if you (or your spouse if filing jointly) and the dependent were born in the U.S.

3. Relationship

Exception: Don’t send these documents if the dependent isn’t related to you.

You and your dependent’s Social Security card .

Note: You can’t claim the CTC for a dependent unless you (or your spouse if filing jointly) and the dependent’s SSN was valid for employment in the U.S. before the due date of the return, including extensions. However, we can allow the ODC for the dependent if you show us the ODC eligibility rules are met (see items 2 through 8 below).

Documents proving you and the dependent were present in the U.S . during the year we’re examining:

• Rental property lease,

• Records for school or childcare enrollment and attendance,

• Government benefits or assistance,

• Records of legal or financial matters, or

• Medical care or health insurance or similar documents.

Note: If the dependent wasn’t a U.S. citizen, national or resident during the year we’re examining, STOP. You can’t claim the CTC or the ODC for the dependent.

Documents showing how you are related to the dependent:

• The dependent’s birth certificate, and if needed, the birth and marriage certificates of any individuals, including yourself, that prove the dependent is related to you by blood or marriage.

• For an adopted dependent, send an adoption decree or proof the child was lawfully placed with you or someone related to you for legal adoption.

• For a foster child, send proof of authorized placement.

4. Residency Documents that show where you lived and where each dependent lived for the entire year:

• A rental property lease showing the address, parties to the lease, duration of the lease and names

of all residents; mortgage payment records or real estate tax statement.

• Records for school or childcare enrollment, government benefits, legal or financial matters,

medical care or health insurance or other similar documents showing your address and the address of the dependent.

If you’re the non-custodial parent of the child and are divorced, separated or living apart :

• Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent,

in effect for the year we are examining.

5. Support

Exception: Don’t send these documents if the dependent was under age 17 at the end of the year we’re examining AND either:

• Lived with you for more than half the year we’re examining, or

  • Lived with someone who signed Form 8332 for more than half the year we’re examining.

Only send the information in this section if you find that you don’t qualify for CTC but may be eligible for ODC.

• Documents and estimates of total amounts paid for the dependent’s support, such as proof of payment for housing and utilities, and estimates of amounts paid for personal living expenses, such as clothing, medical care and transportation.

• Other sources include individuals, as well as governmental, tribal and private entities. Send the names of the other individuals and entities, if any.

• Written declarations from others dependent’s supporter(s) stating they will not claim the individual as a dependent if the dependent’s support was provided under a multiple support agreement.

Useful items you may want to see:

• Schedule 8812 (Form 1040) and Instructions for Schedule 8812, Credits for Qualifying Children and Other Dependents

• Publication 519, U.S. Tax Guide for Aliens

• Publication 501, Dependents, Standard Deduction, and Filing Information

Catalog Number 69775W www.irs.gov Form 14815 (Rev. 6-2026)