为什么我的会计每年报税都要小孩子的地址证明?Why is address proof required for claiming dependents?

很多客人总是在税季时烦恼,会计要求拿孩子地址证明。每年不但要付钱给诊所拿证明,还要花时间去拿。实在是太麻烦了,理解不了为什么有这个要求。

今天我们就来说说什么样才是合格证明,以及为什么这个证明如此重要。

合格的地址证明包括哪些?

以下都是被国税局(IRS)认可的合格第三方文件

  • 学校声明(school records or statements)
  • 房东或物业管理信(landlord/property manager letter)
  • 诊所或医疗机构证明(medical provider records)
  • 托儿机构记录(childcare provider records)
  • 社会福利记录(social service agency documents)

通常,学校证明或诊所证明是最常见也最方便的选择。学校证明优先推荐,因为其公信力更强。

一份有效的证明必须包含以下要素

  • 孩子姓名
  • 家长姓名
  • 住址
  • 出具单位的联系信息和签名(第三方认证)

以上证明的重要之处在于,要证明到你的孩子是符合资格获得低收入退税(EITC),孩子退税(CTC)。低收入退税最高大概可获得$7,500左右不等,而孩子退税可获得每一个小孩$3,600到$3,000不等,又或者用作抵税。由于金额不少,以及避免被有心人利用,所以税局会要求,符合条件的资格要通过以下四个关键信息去决定:

  • 年龄,满足以下任意一点:
    1. 未满19岁
    2. 未满24岁,但是全职学生
  • 关系,满足以下任意一点:
    1. 子女,可以是继子女,领养或寄养
    2. 兄弟,姐妹
    3. 孙子女,侄子女或外甥
  • 居住地
    1. 子女必须在该纳税年度,要和你在美国居住一起超过一半时间以上

责任

除此之外,符合资格的小孩只能被一人在税单上担养。意思就是如果孩子的父母是分居选择了夫妻开分报税又或者离婚。小孩的名字不能同时出现在两份税单上面。即使强硬加上去,税局一定发觉,因为电脑很准确,百分百会发现。

而对于会计的责任来说,会计亦有责任每年需要拿取到客人的小孩证明才可以帮客人申请小孩退税,否则的话,会计也会面临罚款。甚至吊销会计的牌照,因此多数会计不会愿意冒险盲目地帮客人申请小孩退税。

疑问

还有的客人就问了,为什么我之前的会计只向我要了一次孩子证明,怎么有的会计年年都找我要。其实根据政府要求,你需要每年都提供一次,证明你该年份也符合资格。证明到小孩和纳税人的关系,居住在一起,并且有支付小孩的日常支出。

到这里,应该就明白了,无论是作为会计或者纳税人身份,这份证明都无可避免的。

Every tax season, parents ask: “Why do I have to submit my child’s address proof again?”
You’re not alone—many clients find this yearly requirement confusing and frustrating.

Let’s break down:

  • What counts as valid address proof?
  • Why it matters for claiming tax credits like the EITC or CTC

What Counts as Acceptable Proof?

The IRS accepts documents from trusted third parties, such as:

  • School records or letters
  • Doctor or clinic records
  • Landlord/property manager letters
  • Childcare provider records
  • Social service agency letters

Most families provide school or medical records, but school letters are usually preferred.

The document must clearly show:

  • Child’s name
  • Parent’s name
  • Current address
  • Third-party contact information (official stamp or signature)

Why It Matters

Without proper proof, you may lose eligibility for major tax credits:

  • Earned Income Tax Credit (EITC): Up to $7,830 (2023)
  • Child Tax Credit (CTC): Up to $2,000 per child, with up to $1,600 refundable

Because the amounts are significant, the IRS strictly requires documentation that verifies the following:

Four Key IRS Qualification Rules

1. Age

  • Under 19
  • Or under 24 if a full-time student
  • Or permanently disabled

2. Relationship

  • Your child (biological, step, adopted, foster)
  • Or sibling, niece, nephew, grandchild

3. Residency

  • Child must have lived with you more than half the year

4. One Filer Rule

  • A child can only be claimed by one taxpayer per year.
    If parents are divorced or separated, the child cannot be listed on both returns—IRS systems will flag and reject duplicates.

Why Your Accountant Asks for It Every Year

Because tax preparers must comply with IRS rules. If they file child-related credits without proof:

  • They may be penalized or lose their license
  • That’s why professional tax preparers ask for this yearly

But I Already Gave Proof Last Year?

IRS requires updated proof each year to confirm continued eligibility:

  • Child is still living with the parent
  • Parent still provides care/support
  • No change in family structure

Final Word

Whether you’re a parent or a tax preparer, child address verification is not optional.

It protects:

  • You from IRS audits
  • Your eligibility for thousands in tax credits
  • Your accountant from legal liability

Take a few minutes to prepare it—it’s worth it.