Part III — Internal Revenue Bulletin 2003-26

You must attach documentation showing that each qualifying child lived with you for more than half of 2003. You may need to send more than one item to show that your child lived with you for more than half of 2003.

If you and your spouse are filing a joint return, you only need to show that one of you lived with your child for more than half of 2003.

Who Can Provide Documents to You. You may submit documentation from any of the following third parties (other than you or your spouse).

School official (such as a teacher, principal, or adminstrative assistant).
Health-care provider (such as your doctor, your nurse practitioner, or a clinic official).
Member of the clergy (such as your minister, priest, rabbi, or imam).
Child-care provider who is age 18 or older (and not your neighbor or relative) or licensed or regulated by the state or local government for the area in which the child care was provided.
Your employer.
Landlord or property manager.
Social service agency official (such as a case worker at a public assistance office).
Community-based organization official (such as an official from the YMCA, YWCA, Boy Scouts, Girl Scouts, Boys and Girls Clubs, 4-H, Little League, Police Athletic League, immigrant advocacy groups, low-income taxpayer clinics, neighborhood associations, homeowners and condominium associations and other non-profit groups).
A copy of an official record (such as child-care records, a lease, medical records, a pay stub, or school records), or
A letter on official letterhead.

You also may ask any third party that is listed in Part IV of the form to complete the Part IV affidavit to show that you and your child lived together for part or all of 2003. See the instructions for Part IV on page 4.

What the Documents Must Show. If you send an official record or letter, it must clearly show:

Your name, your child’s name, or both names, and
A street address and the dates that you or your child lived at that address during 2003, and
The name, address, and phone number of the person or organization that provided the record or letter.

If someone fills out Part IV of this form for you, be sure that it is complete.

How Many Documents Do You Need? You may submit any combination of the documents listed above as long as they show, when taken together, that you lived with your child for more than half of 2003. In some cases, a single document will show that you and your child lived at the same address. In other cases, you may need to provide one document showing your name and address as well as a second document showing your child’s name with the same address. Multiple documents may be necessary to show that your address and your child’s address were the same for more than half of 2003.

Here are a few acceptable combinations of documents:

One document that shows that both you and your child lived at the same address for more than half of

One document that shows that you lived at an address for more than half of 2003 and a second document that shows that your child lived at the same address during the same period of time.
One document that shows that you and your child lived at the same address for part of 2003 and a second document that shows that you and your child lived together for the remainder of 2003.
If you have two children, separate documents for each child to show that each one lived with you for more than half of 2003.
If you have two children, one document to show that both of your children lived with you for more than half of 2003.

low-income taxpayer clinics, neighborhood Example 1. You attach a letter on official letterhead associations, homeowners and condominium from Acme Medical Clinic showing that your child lived associations and other non-profit groups). with you from January 1, 2003, through March 31,

Indian tribal official. 2003. You also have Reverend Smith, your clergyman,

complete Part IV showing that you and your child lived

Utility company (such as an electric power or natural

together from April 1, 2003, through July 31, 2003. You

gas company).

check the second and third boxes in Part III. Because What Kind of Documents You Must Provide. You the total time shown is more than half of the year, the may provide either of the following from any third party residency test is met. listed above:

Indian tribal official.
Utility company (such as an electric power or natural gas company).

June 30, 2003 1137 2003–26 I.R.B.

Form 8836 (2003) Page 4

Example 2. You attach a transcript of your child’s grades from the Washington Elementary School showing that your child lived with you from January 1, 2003, through May 31, 2003. You also attach a letter on official letterhead from the principal of the Lincoln Middle School. The letter shows the dates of school attendance and that the child’s address was the same as yours. The letter covers the period from September 1, 2003, through October 31, 2003. You check the first two boxes in Part III. Because the total time shown is more than half of the year, the residency test is met.

Note. If you cannot obtain official records, a letter, or a completed Part IV from one or more third parties to show that your child lived with you for more than half of 2003, call 1-800-294-2723 and we will help you.

Signing the Form. You must sign and date Part III under penalties of perjury before you send it to us with the documents. Criminal penalties may be imposed for making a false statement.