EITC Documentation Checklist: School Records, Residency, and What To Bring

The Earned Income Tax Credit (EITC) is a federal tax credit for working people with low to moderate income. It can lower the amount of tax you owe and may even result in a refund.

To actually claim the EITC on your tax return, you do not usually send in documents with your return. However, the Internal Revenue Service (IRS) may ask for proof later, especially if you are claiming a qualifying child. Being prepared with the right documentation can help you avoid delays, audits, or having to pay money back.

This guide from HowToGetAssistance.org explains the typical EITC documentation checklist—including school records, residency proof, income documents, and ID—so you know what to gather and how to be ready if the IRS asks for verification.

HowToGetAssistance.org is not an official government site and does not process tax returns or EITC claims. This information is to help you understand what is usually needed when you work with official tax agencies, tax preparers, or the IRS.

What Is the Earned Income Tax Credit (EITC)?

The Earned Income Tax Credit is a federal tax benefit designed to support people who earn income from working (wages, salaries, self-employment, etc.).

You generally must:

• Have earned income from work
• Meet income limits based on your filing status and number of qualifying children
• Have a valid Social Security Number for yourself, your spouse (if filing jointly), and any children you claim for EITC
• Not file as married filing separately
• Meet age and residency rules, especially if you are claiming EITC without children

Because many EITC rules depend on whether you have qualifying children, the IRS often asks for school records, residency proof, and relationship documents to confirm that the child actually lived with you and qualifies for the credit.

Why Documentation Matters for EITC

When you file your tax return, you generally just enter information from your forms. But the IRS can review your return later and request documents to prove:

• Your identity and filing status
• Your earned income and whether it matches what employers reported
• That a child you claimed is related to you, is the right age, and lived with you for more than half of the year

If the IRS selects your return for review or audit, having the right paperwork ready can:

• Help you respond quickly to IRS letters
• Reduce the risk of your refund being delayed
• Make it easier to work with a tax preparer, Low-Income Taxpayer Clinic, or other assistance

Core EITC Documentation Categories

For most people, the EITC documentation falls into five main categories:

1. Identity and Social Security Numbers
2. Income and Work (Earned Income)
3. Residency and Household
4. School and Childcare Records for Qualifying Children
5. Filing Status and Relationship

Below is a simple overview, followed by more detail for each type.

Quick EITC Documentation Overview

1. Identity and Social Security Documentation

To claim the EITC, you generally must have a valid Social Security Number (SSN) that is valid for employment, issued on or before the due date of your tax return (including extensions).

Common identity and SSN documents

You may be asked to show or provide copies of:

• Social Security cards for:
  • You
  • Your spouse (if filing jointly)
  • Each child you claim for EITC
• Government-issued photo ID, such as:
  • State driver’s license
  • State ID card
  • Passport
• Name change documentation (if applicable):
  • Marriage certificate
  • Court order for name change

If any of these are missing:

• Contact the Social Security Administration (SSA) for replacement SSN cards or to correct names.
• Contact your state’s motor vehicle or ID office for replacement ID.

2. Income and Work Documentation (Earned Income)

The EITC is based on earned income from working. The IRS often checks your reported income against what employers or payers report. Keeping organized income documents is crucial.

If you are an employee (W-2)

Gather:

• W-2 forms from every employer
• Year-end pay stubs (if your W-2 is missing or you need to verify numbers)
• Union documents showing dues or other payroll deductions (if relevant to your records)

If you receive 1099 income or are self-employed

Gather:

• Form 1099-NEC or 1099-MISC from each client or payer
• Business income and expense records, such as:
  • Invoices
  • Receipts
  • Bank statements showing deposits from customers
  • Mileage logs (if you drive for work, like rideshare or delivery)
• Bookkeeping records:
  • Paper or digital logs of sales
  • Spreadsheets showing income and expenses

If you receive other income

While EITC is based on earned income, other income types can affect eligibility or filing, such as:

• Unemployment compensation (Form 1099-G)
• Social Security benefits
• Pension or retirement income
• Interest and dividend statements (Forms 1099-INT, 1099-DIV)

Keep these documents together when you or your preparer complete your return, even if they don’t count as “earned income.”

3. Residency and Household Documentation

To claim the EITC (especially with children), the IRS often wants proof of where you lived and who lived with you.

Documents that may help prove your address

Try to gather documents that:

• Show your name
• Show your address
• Show a date within the tax year you are filing for

Common examples:

• Lease or rental agreement
• Mortgage statements
• Property tax documents
• Utility bills (electric, gas, water, internet, etc.)
• Official mail from:
  • State or local agencies
  • The IRS
  • Social Security Administration
• Bank or credit union statements
• Pay stubs showing your address
• Letters from a shelter, transitional housing, or nonprofit organization confirming you lived there

If you moved during the year, keep documents for each address. For EITC with a child, the child typically must live with you in the United States for more than half the year.

4. School Records and Child-Related Documents for EITC

If you claim a qualifying child for EITC, the IRS might ask you to show that:

• The child is related to you (your son, daughter, stepchild, foster child, sibling, etc.)
• The child lived with you for more than half the year
• The child meets age rules (under a certain age, or a full-time student, or disabled)

Common child-related documents

Try to gather:

• Birth certificates (to show relationship and date of birth)
• Adoption records or foster care placement papers (if applicable)
• Court or guardianship documents, if you are a legal guardian

School records (often very helpful)

School documents can be some of the strongest evidence that a child lived with you:

• School enrollment forms showing:
  • Child’s name
  • Your name (as parent/guardian)
  • Your address
• Report cards or progress reports
• School ID or registration documents with address
• Letters from the school on school letterhead confirming:
  • The child’s address during the school year
  • The dates the child was enrolled

When possible, look for school documents that:

• Cover as much of the year as possible
• Clearly show your shared address

Other documents that can prove a child lived with you

If school records are not available or don’t fully cover the year, other documents may help:

• Daycare or childcare records, with:
  • Child’s name
  • Your name
  • Your address
  • Dates of care
• Medical or clinic records, including:
  • Immunization records
  • Visit summaries listing your address
• Social service records, such as:
  • Caseworker letters
  • Housing assistance records listing your household members
• Religious or community organization letters:
  • From a church, mosque, synagogue, or community group, on letterhead, specifying the child lived with you
• Statements from shelters or transitional housing confirming you and the child resided there

If you share custody:

• Keep any custody agreements, parenting plans, or court orders that show where the child is supposed to live and when.
• The IRS usually focuses on where the child actually lived, not just what the order says, so real-world documents (school, medical, etc.) are still important.

5. Filing Status and Relationship Documentation

Your filing status (single, head of household, married filing jointly, etc.) and your relationship to any child you claim can have a big impact on EITC.

Proving filing status

You may need documents if there is any question about your marital status or living situation:

• Marriage certificate
• Divorce decree
• Separation agreement or legal separation documents
• Proof of separate residences, if you are married but not living with your spouse:
  • Separate leases or mortgage statements
  • Utility bills at different addresses

For Head of Household (HOH) status, you often need to show:

• You paid more than half the cost of keeping up your home
• A qualifying person (often a child) lived with you more than half the year

Supporting documents can include:

• Rent or mortgage records
• Utility bills
• Grocery and household expense records
• Child-related residency documents listed earlier

Proving relationship to the child

You may need:

• Birth certificate showing you as a parent
• Birth certificates of siblings (if you claim a brother, sister, or step-sibling and can show a common parent)
• Adoption papers or foster placement papers
• Marriage certificate plus birth certificate (to show stepchild relationship)

Organizing Your EITC Documentation: A Practical Checklist

Here is a general EITC documentation checklist you can use as a starting point. Not everyone will need every item, but collecting as many as apply to your situation can help.

Identification

• [ ] Social Security card for you
• [ ] Social Security card for your spouse (if filing jointly)
• [ ] Social Security card for each child you’re claiming
• [ ] Photo ID for you (driver’s license, state ID, passport)
• [ ] Photo ID for spouse (if filing jointly)

Income and Work

• [ ] W-2 forms from all employers
• [ ] 1099-NEC or 1099-MISC for any contract work
• [ ] Other 1099 forms (interest, dividends, unemployment, etc.)
• [ ] Pay stubs (if W-2 is missing or to verify)
• [ ] Self-employment records:
  • [ ] Invoices
  • [ ] Expense receipts
  • [ ] Bank statements
  • [ ] Mileage or work logs

Residency and Household

• [ ] Lease or rental agreement
• [ ] Mortgage statement or property tax bill
• [ ] Utility bills (electric, gas, water, cable, internet)
• [ ] Bank or credit union statements with your address
• [ ] Official mail from government agencies
• [ ] Letters from shelters or housing programs, if applicable

Child-Related (for EITC with a qualifying child)

• [ ] Birth certificates for each child
• [ ] Adoption or foster care placement papers (if applicable)
• [ ] School records (enrollment, report cards, letters with address)
• [ ] Daycare or childcare bills or records
• [ ] Medical or clinic records listing your address
• [ ] Court orders or custody agreements, if any
• [ ] Letters from social workers, religious organizations, or shelters verifying residency

Filing Status & Relationship

• [ ] Marriage certificate (if married)
• [ ] Divorce decree or separation agreement (if separated/divorced)
• [ ] Documents showing separate addresses for spouses (if living apart)
• [ ] Any legal guardianship or court documents

How and Where People Typically Claim the EITC

You do not apply for EITC through HowToGetAssistance.org. Instead, people usually claim the credit through official tax filing channels:

1. On your federal income tax return

   • Usually Form 1040 with the EIC schedule if you have qualifying children.
   • Most tax software will ask questions to see if you qualify and help fill in the EITC section.

2. With help from official or reputable preparers

   • Volunteer Income Tax Assistance (VITA) sites, which often serve people with lower incomes.
   • Tax Counseling for the Elderly (TCE) programs, often for older taxpayers.
   • Commercial tax preparers or certified public accountants (CPAs).

To find an official free tax prep site:

• Call 211 in many areas to ask about local VITA or free tax help.
• You can also check information from the IRS or your local community action agency by phone or in person.

What Happens After You File and Claim EITC

Once you file your tax return:

• The IRS reviews your return and compares it with information from employers and other sources.
• If everything looks consistent, your refund (including EITC) is usually issued within a standard time frame, though EITC refunds often have built-in delays for fraud prevention.
• If there is a question, the IRS may:
  • Send you a letter asking for more information
  • Hold your refund until they finish reviewing your documents
  • Adjust or deny the EITC if they decide you do not qualify

This is where your documentation becomes extremely important.

Responding If the IRS Asks for Proof (Audits and Notices)

If the IRS sends you a notice or letter about your EITC claim, it typically will:

• Identify the tax year in question
• Explain what they are uncertain about (for example, whether your child lived with you)
• List the documents they would like to see
• Give a deadline to respond

Steps people commonly take

1. Read the letter carefully
   Check what exactly is being questioned: residency, relationship, income, or something else.

2. Gather matching documents
   Use the categories in this guide, and prioritize documents with dates and addresses that match what you reported.

3. Send copies, not originals
   Make photocopies or clear scans. Keep the originals in a safe place.

4. Include a cover letter (optional but helpful)
   Some people write a brief note explaining what each document shows.

5. Mail or upload through official IRS channels
   Use the address or online instructions listed in the IRS letter. If you’re unsure, call the IRS number shown in the notice to confirm how to send documents.

6. Keep proof of mailing or submission
   Many people use certified mail or online confirmation screens to show that they responded on time.

If you are unsure how to respond:

• Contact a VITA site, Low-Income Taxpayer Clinic (LITC), or a trusted tax professional.
• Ask if they can help you understand the notice and which documents are best to send.

Common Reasons EITC Claims Get Delayed or Denied

Several issues come up often when the IRS reviews EITC claims:

1. Child did not live with the taxpayer for more than half the year

   • For example, the child spent most of the year with the other parent or a grandparent.
   • School and medical records may show the child’s main residence.

2. Insufficient or weak documentation

   • Documents don’t include dates, addresses, or the taxpayer’s name.
   • School records or other strong documents are missing or incomplete.

3. Incorrect filing status

   • Filing as Head of Household when you don’t meet the household support and residency rules.
   • Being married and living together but filing incorrectly as single or Head of Household.

4. Income not matching IRS records

   • Underreporting or overreporting earnings compared with W-2s or 1099s.
   • Self-employment income without clear records.

5. Wrong Social Security Number or name mismatch

   • Numbers entered incorrectly on the tax return.
   • Name changes not updated with the Social Security Administration.

Preparing documents ahead of time can help you avoid or quickly resolve these problems.

If Your EITC Is Denied or Reduced

If the IRS denies or cuts down your EITC:

• They will usually send you a notice explaining why.
• You may have the right to:
  • Provide more documentation to support your claim
  • Request an appeal or review
  • Work with a Low-Income Taxpayer Clinic (LITC) for help if you qualify

Typical steps to challenge a decision

1. Review the notice to understand the specific reason for denial.
2. Gather stronger documents directly related to the issue (residency, income, relationship, etc.).
3. Follow the appeal or reconsideration instructions in the notice within the stated time frame.
4. Consider contacting:
   • A Low-Income Taxpayer Clinic (LITC)
   • A qualified tax professional
   • A legal aid organization in your area

These organizations are separate from HowToGetAssistance.org and typically work directly with taxpayers and the IRS through official processes.

If You Do Not Qualify for EITC

If you find out you do not qualify for the Earned Income Tax Credit, you may still:

• Be eligible for other tax credits, such as:
  • Child Tax Credit (CTC)
  • Child and Dependent Care Credit
  • Education credits
• Qualify for state-level earned income credits
  Some states and local jurisdictions offer their own versions of the EITC, with their own rules and income limits.

You can:

• Check with your state department of revenue or state tax agency to see if they offer an EITC or similar credit.
• Ask a VITA site, TCE program, or tax preparer to review other credits you may qualify for.

How to Make Sure You Are Using Official Channels (Scam-Avoidance Tips)

Because tax refunds and credits involve money, scams are common. To help protect yourself:

• Be cautious of:
  • Anyone who guarantees a large EITC refund before looking at your real information
  • Preparers who base their fee on a percentage of your refund
  • People asking you to send documents or money by text or social media message

To verify you are using official or reputable help:

• Use only well-known agencies, such as:
  • IRS-sponsored VITA or TCE sites
  • Recognized tax preparation companies or licensed CPAs
• Confirm phone numbers and office addresses using:
  • The IRS official phone lines
  • Your state tax agency office
  • Local United Way or 211 information services
• Never share your Social Security Number or tax documents with someone whose identity you cannot verify.

HowToGetAssistance.org provides general guidance only and does not collect applications, SSNs, or tax documents, and does not process EITC claims.

By assembling your EITC documentation—including school records, residency proof, income statements, and identity documents—before or shortly after you file, you can be better prepared if the IRS asks for verification. If you receive a notice or have questions, you can take your organized documents to an official tax assistance program, licensed preparer, or Low-Income Taxpayer Clinic to get help navigating the official process.