Form 886-H-DEP at a glance
What it is: Form 886-H-DEP (October 2022), Supporting Documents for Dependents, is a Department of the Treasury Internal Revenue Service form.
A filled-in Form 886-H-DEP example: a filer names the taxpayer and the year
How to fill out Form 886-H-DEP, box by box
Taxpayer name, number and tax year
Enter the Taxpayer name, Taxpayer Identification Number and Tax Year.
Divorced parents, a qualifying child, a qualifying relative and proof of support
You are divorced, legally separated, or living apart from the other parent of the child
If you are divorced, legally separated, or living apart from the other parent of the child claimed on your return, and both parents (together) provided more than half of the child's total support for the tax year, send the entire divorce decree, separation agreement, decree of separate maintenance. If you are living apart from the child's other parent, but you are not divorced or legally separated, send proof that you did not live with the child's other parent for the last six months of the year.
If you are divorced, legally separated, or living apart from the other parent of the child claimed on your return, and one or both parents have custody, send the current custody order, completed Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents or a similar statement as applicable for 2022. You may need to send more than one document.
Your qualifying child
Your qualifying 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). Send 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).
For a qualifying child, the child lived with you for more than half of 2022; (temporary absences away from home, such as the child going away to school, count as time lived at home).
To show both you and your child lived together at the same address or addresses for more than half of 2022, send either school, medical, daycare, or social service records, or a letter on the official letterhead from a school, medical provider, social service agency, or place of worship that shows names, common address, and dates. Documents signed by someone related to you cannot be accepted. You may need to send more than one document to show that the child lived with you for more than half of the year.
For a qualifying child, the child did not provide half of his or her own support for 2022.
For a qualifying child, at the end of 2022, 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 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.
Your qualifying relative
Your qualifying relative is any of the relatives listed for a qualifying child or any of the following: father or mother and their ancestors, stepfather or stepmother, aunt or uncle, brother-in-law or sister in-law.
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 2022, send either school, medical, daycare, or social service records, or a letter on the official letterhead from a school, medical provider, social service agency, or place of worship that shows names, common address, and dates.
For a qualifying relative, you provided over half of his or her support in 2022, except for children of divorced or separated parents.
For a qualifying relative, the person cannot be claimed as a qualifying child by any other person in 2022.
Proof of 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.
Sources
[1] Form 886-H-DEP (October 2022), Supporting Documents for Dependents, Department of the Treasury Internal Revenue Service (the Official source link on this page).
