Español | English
How Long did the Child Live with You in the U.S.?
This is the Residency Test. To meet this test, you need to show the child lived with you for more than half the tax year in the United States or met an exception. The United States includes the 50 states and the District of Columbia. It doesn't include Puerto Rico or one of the U.S. possessions, such as Guam. You may count time that you or the child is temporarily away from home due to special circ*mstances as time the child lived with you. Examples include illness, college, business, vacation, military service or detention in a juvenile facility.
Important:
All documents or letters you send to the IRS to prove where the child lives must have the following:
- Your U.S. address (If you use a P.O. Box as your mailing address, you must send a completed Form 1093, P.O. Box Application stamped by the Post Office).
- Your child’s U.S. address.
- The dates the child lived at the same address as you (the dates must be in the tax year on your notice and the dates must cover more than half the tax year on the notice).
Do you have or can you get any of the following documents to show your child lived with you in the United States for more than half the year shown on your notice? The documents must have all the other information listed in the box above. You may use more than one record or document to cover more than half of the year.
- School records (you may need to send one or more school records to show more than half the year).
- Medical records from doctors, hospital or medical clinic (immunization records may not include all the necessary information).
- Adoption or child placement documents.
- Court records.
If yes, make a note or mark the checklist that the child met the residency test. Then, go to Next Steps-- I Have a Qualifying Child for the EITC.
If no, do you have or can you get signed, dated statements on letterhead from one of the following? (The documents must have all the other information listed above. You may use more than one record or document to cover more than half of the year. And, you can use documents from one of the following in combination with any other documents to show where the child lived during the tax year on the notice.)
- The child's school
- The child's childcare provider (not a relative)
- The child's health care provider, doctor, nurse or clinic
- A social service agency
- A placement agency
- Your employer
- An Indian tribal government
- Your landlord or property manager
- A place of worship
- Shelters
Note: We have templates to ensure that your child’s school, healthcare provider or childcare provider includes all the necessary information. But, anyone listedabove can adapt the template to fit a particular situation. Tell your provider to go to irs.gov and use the search word, template.
If yes, make a note or mark the checklist that the child met the residency test. Then, go to Next Steps-- IHave a Qualifying Child for the EITC.
If you do not have any of the documents listed above, and you believe you have a document or documents you could provide to the IRS to show the child met the residency test, call the number on your notice for help.
OR
The child doesn’t meet the residency test to be your qualifying child for the EITC. To qualify you for the EITC in an audit, the child must meet all three tests: relationship, residency and age. Make a note or mark the checklist that the child doesn’t meet the residency test. Then, go to Next Steps-- IDon’t have a Qualifying Child for the EITC.
Remember:
If at any time, going through this toolkit, you find you won’t be able to get the information to the IRS within the 30 days, call the number on the notice to ask for more time.
Related Items:
- How are You Related?
- How Long Did the Child Live with You in the U.S.?
- What was the Child's Age on the Last Day of the Tax Year?
- Next Steps - My Child is a Qualifying Child for the EITC
- Next Steps - I Don't have a Qualifying Child for the EITC
