A parent couple who filed as married filing jointly were denied by the IRS their claim for the Earned Income Tax Credit (EITC) and the Child Tax Credit (CTC). The couple was also denied their claim for three dependency exemptions on their tax return for two tax years.
The case advocate requested and obtained documents to establish their relationship, but had difficulty proving their residency. Two of the children who lived with them were only one and three years old and had no school or child care providers. The parents did not receive social service benefits and their doctor statements were incomplete. At the case advocate’s suggestion, the taxpayers obtained a letter from their landlord stating who lived in the property they rented. The case advocate also had the taxpayers provide statements from utility companies to show amounts paid at their address.