만일 조카가 시민권자나 영주권자여서 디펜던트에 넣었다가 IRS오딧에 걸렸을 경우 아래에 나온 증빙서류들을 준비하셔야 합니다.
https://www.eitc.irs.gov/eitc/files/downloads/f886-h-dep.pdf
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 the year, send either:
• School, medical, daycare, or social service records.
• 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.
(We cannot accept documents signed by someone 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.
*** 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.