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Department of Taxation and Finance

Checklist for dependent relationship

What you need to reply quickly and completely to your letter using our Respond to Department Notice online service:

  • a digital copy—scanned or uploaded from your phone—of the documentation below, and
  • an Individual Online Services account. (Log in or create an account.)

For every child or dependent you're claiming a credit for, you must send us:

  • proof of your relationship to the child or dependent, and
  • proof that the child or dependent lived with you for more than half of the year shown on your letter.
Documentation for proving you have a child or dependent
Proof of relationship
checkbox image If you’re listed on the child’s birth certificate, include a copy of the birth certificate.
checkbox image If you're not listed on the child's birth certificate, include documentation showing your relationship to the child or dependent.

If you're claiming a credit for your grandchild, send us:

  • a copy of the child’s or dependent’s birth certificate, and
  • a copy of the birth certificate of the child’s or dependent's parent, which lists you as a parent.

If you're claiming a credit for your niece or nephew, send us:

  • a copy of the child’s or dependent’s birth certificate, and
  • a copy of your birth certificate, and
  • a copy of the birth certificate of the child's or dependent's parent to whom you're related.
checkbox If you’re claiming a foster child, include a copy of the decree or other court order naming you as the foster parent.
Proof of residence
checkbox We will accept a letter from the child's doctor or school—on the doctor’s or school’s letterhead—if it includes:
  • the child’s name,
  • the child’s date of birth,
  • the child’s address (for the year shown on your letter),
  • the dates the child lived at the same address as you (must be more than half of the tax year),
  • the name of the child’s custodial parent,
  • the doctor's or a school administrator's name,
  • the doctor's or a school administrator's signature, and
  • the doctor's or a school administrator's phone number.

For example, “From January 1, through June 30, 2016, Amy Jones (b. 10/08/2010) attended Maple Greenleaf school. Her address was 123 Lincoln Park Dr., Rome, NY, from January 1 through July 3, 2016, and Amanda Jones is listed as her mother during that time.”

Note: If the document has the child’s name and your address but not your name, you need to send in another document with your name showing the same address.
Alternate proof of residence
checkbox

If you are unable to obtain the documents listed above, we may accept the following:

  • a copy of the birth certificates for children under school age if the address on the birth certificate is the same as the address on the tax return
  • SNAP or Medicaid documents for the year in question (2019 in most cases)
  • any letter from the school or from the tax year in question, or from the current year (for instance: a school closure notice or meal program information) that shows the child’s and guardian’s name and address
  • 1095-B form for the tax year in question (verifying health insurance coverage) along with something from the child’s school (report card or any document) or doctor (any document)
  • placement notices from OCFS/ACS
  • shelter placement notices
  • immigration paperwork for refugees will also serve to replace birth certificates (I-94 or another document provided when you entered the country)
checkbox We will accept a statement from a homeless shelter, signed by a case worker, if it includes:
  • the child’s name,
  • the child’s date of birth,
  • the time period the child lived in the shelter, and
  • the name of the child’s custodial parent.
checkbox We will accept a copy of the child’s birth certificate if it includes:
  • the child’s address, and
  • the child was born in the year shown on the letter.
checkbox If you changed your address during the tax year on your letter, give us the address of each place you lived during the year.
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