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Federal housing law

Form 14819 — Supporting Documents for Dependents

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f14819.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

14819
Form
(October 2026)		 Department of the Treasury – Internal Revenue Service
Supporting Documents for Dependents
Taxpayer name Taxpayer name Taxpayer identification number Tax year
If You Are: And: Then please send photocopies of the following documents: 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'stotal supportfor
the tax year.
and
One or both parents have custody.		 Entire divorce decree, separation agreement, decree of separate maintenance and
completed_Form 8332, Release of Claim to Exemption for Child of Divorced or_
_Separated Parents_or a similar statement as applicable for 2026. If you are living
apart from the child's other parent, but you aren't divorced or legally separated,
send proof that you didn't live with the child's other parent for the last six months of
the year.
You may need to send more than one document. For example, current custody
order.		 Entire divorce decree, separation agreement, decree of separate maintenance and
completed_Form 8332, Release of Claim to Exemption for Child of Divorced or_
_Separated Parents_or a similar statement as applicable for 2026. If you are living
apart from the child's other parent, but you aren't divorced or legally separated,
send proof that you didn't live with the child's other parent for the last six months of
the year.
You may need to send more than one document. For example, current custody
order.
If the Person Is: And: Then please send photocopies of the following documents: 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 2026;(temporary absences away_
from home, such as the child going away to school, count as time lived at
home),
and
The child didn't provide half of their own support for 2026,
and
At the end of 2026, the child is under age 19, or a full-time student under the
age of 24, or permanently and totally disabled regardless of age.
Note: The above-mentioned age requirement is for Earned Income Tax
Credit eligibility only. For the Child Tax Credit, by the end of the year, the
child must be under age 17.		 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 2026, send either:
• School, medical, daycare, or social service records.
• A letter on the official letterhead from a school, medical provider, daycare, social
service agency, or place of worship that shows names, common address, and
dates.(We can't accept documents signed bysomeone related to you.)
You may need to send more than one document_ to show that the child lived_
with you for more than half of the year.		 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 2026, send either:
• School, medical, daycare, or social service records.
• A letter on the official letterhead from a school, medical provider, daycare, social
service agency, or place of worship that shows names, common address, and
dates.(We can't accept documents signed bysomeone related to you.)
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: 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, stepfather or stepmother, aunt
or uncle, brother-in-law or sister-in-law,
and
You provided over half of their support in 2026,(except for children of divorced
or separated parents),
and
Can't be claimed as a qualifying child by any other person in 2026.		 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 2026, send
either:
• School, medical, daycare, or social service records.
• A letter on the official letterhead from a school, medical provider, daycare, social
service agency, or place of worship that shows names, common address, and
dates.(We can't accept documents signed bysomeone related to you.)		 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 2026, send
either:
• School, medical, daycare, or social service records.
• A letter on the official letterhead from a school, medical provider, daycare, social
service agency, or place of worship that shows names, common address, and
dates.(We can't accept documents signed bysomeone related to you.)

Previously Identified as Form 886-H-DEP

***** Note - Send Us Copies of the Following Documents as Proof You Provided More Than Half of Your Dependent's Total Support: *****

  • A statement of account from a child support agency.

  • A statement from any government agency verifying the amount and type of benefits you and/or your dependent received for the year.

  • Rental agreements or a statement showing the fair rental value of your residence (proof of lodging cost) .

  • Utility and repair bills (proof of household expenses) with canceled checks or receipts.

  • Daycare, school, medical records, or bills (proof of child's support) with canceled checks or receipts.

  • Clothing bills (proof of child's support) with canceled checks or receipts.

Catalog Number 96400C www.irs.gov Form 14819 (Rev. 10-2026)

Previously Identified as Form 886-H-DEP

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