Updated Aug. 16, 2026
If the IRS asks you to prove a Child Tax Credit claim, Form 14815 is the document checklist to review. It explains which records can support a child’s relationship to you, residency, support, citizenship or residence, and other eligibility details.
Form 14815 does not approve a credit by itself. It also does not mean the IRS has denied your claim. It tells you what evidence the IRS may need while reviewing the Child Tax Credit or Credit for Other Dependents.
What Form 14815 Is Used For
Form 14815 is titled Supporting Documents to Prove Eligibility for the Child Tax Credit and Credit for Other Dependents. The IRS uses it when it needs records to check information on a return.
The current IRS listing shows a June 2026 revision posted July 1, 2026. The form covers tax years 2018 through 2025, with specific rules for the credit you claimed and the tax year under review.
Use the tax year named in your IRS letter. Do not send documents for a different year just because the records are easier to find.
Documents the IRS May Ask For
| Eligibility question | Examples of supporting records |
|---|---|
| Who is the child? | Birth certificate, adoption decree, or authorized foster placement record |
| Where did the child live? | Lease records, school or child care records, medical records, insurance records, or government benefit records |
| Who supported the child? | Housing and utility payments, medical costs, clothing costs, transportation costs, and written support details |
| Was the child a qualifying resident? | Documents showing presence in the United States when the form requests them |
| Could another taxpayer claim the child? | Residency records, Form 8332, a custody order, or information about another possible claimant |
The exact list depends on the child and the tax year. The form says to send copies, not original documents. Keep the originals and a complete copy of everything you send.
Relationship Documents
The IRS may ask for records that show how the child is related to you. A birth certificate can be enough in many cases. If the relationship depends on another person, the IRS may also need additional birth or marriage records.
Adoptive parents may need an adoption decree or proof of lawful placement. Foster parents may need proof that the child was placed with them by an authorized agency.
Residency And Support Records
Residency records should show where you lived and where the child lived during the year under review. School attendance, child care enrollment, health care records, and lease documents can help when they show names, addresses, and dates.
The IRS may also ask who provided the child’s financial support. A useful response explains the total support and identifies the portions provided by you, the child, and other people or organizations.
When parents are divorced, separated, or living apart, the IRS may ask for Form 8332 and a divorce decree, separation agreement, or custody order that applied during the tax year.
What To Do If The IRS Sends A Letter
- Read the letter and identify the tax year, response deadline, mailing address, and document types requested.
- Compare the request with Form 14815 and gather copies that match the year under review.
- Write a short explanation when a document needs context, such as a temporary absence or a shared support arrangement.
- Send the response using the method and address in the IRS letter.
- Keep proof of delivery, a copy of the response, and the documents you submitted.
Do not send a Social Security card, birth certificate, or other original record unless the IRS letter specifically requires it. If you are unsure whether a record contains unnecessary private information, consider speaking with a qualified tax professional or a Low Income Taxpayer Clinic.
Form 14815 Does Not Replace Schedule 8812
Form 14815 is evidence for an IRS review. It is not the tax form used to claim the credit on a regular return.
For a current Child Tax Credit claim, the IRS says eligible taxpayers generally enter qualifying children on Form 1040 and attach Schedule 8812. The 2025 Schedule 8812 instructions say the maximum Child Tax Credit is $2,200 per qualifying child and the maximum Additional Child Tax Credit is $1,700, subject to the rules in the return and instructions.
If the IRS letter asks for Schedule 8812, include the version that matches the tax year named in the letter.
What A Document Request Does Not Prove
- It does not guarantee that the IRS will allow the credit.
- It does not automatically mean the taxpayer did something wrong.
- It does not authorize you to add a child who was not reported on the original return through a document checklist.
- It does not replace the response instructions in your letter.
If the IRS later denies or reduces the credit, separate rules can apply. The IRS says a taxpayer may need Form 8862 with a later return after certain disallowances. Read the denial notice before filing again.
Frequently Asked Questions
Is Form 14815 the same as Form 15110?
No. Form 14815 is a supporting document checklist for proving eligibility. Form 15110 is the Additional Child Tax Credit Worksheet used with certain CP08 responses.
Should I send original documents?
No. Form 14815 says to send copies. Keep your original records and a copy of your complete response.
Can Form 14815 add a child to my return?
No. A checklist does not replace a tax return or amended return. Follow the instructions in the IRS letter and use the correct tax form for the issue.
What if I cannot find one of the requested records?
Gather the strongest available records, explain the gap, and follow the contact or response instructions in the IRS letter. Do not invent a record or submit a document for the wrong tax year.
Final Thoughts On Form 14815
Form 14815 is best treated as an evidence checklist. Start with the tax year in your IRS letter, send copies that answer the specific eligibility question, and keep proof of what you submitted.
For the latest rules, review the IRS Child Tax Credit page, the official Form 14815 PDF, and the Schedule 8812 instructions. Bookmark this page and check the source dates before sending personal tax information.
