IRS Form 14815-A – If you claimed the enhanced Child Tax Credit (CTC) or Credit for Other Dependents (ODC) on your 2021 tax return and received an IRS notice requesting proof, IRS Form 14815-A is the official checklist you need. Released in June 2021, this two-page form details exactly which documents to submit to verify eligibility for tax year 2021—the year the American Rescue Plan dramatically expanded the CTC.
This guide, based directly on official IRS sources, explains everything you need to know to respond correctly, avoid disallowance of your credits, and protect your refund or reduced tax bill.
Why Form 14815-A Matters for 2021 Taxes?
In 2021, the CTC reached up to $3,600 per child under age 6 and $3,000 per child ages 6–17, fully refundable even for families with little or no earned income. Monthly advance payments went out from July to December 2021 for millions of households. The ODC provided a $500 non-refundable credit for qualifying dependents who didn’t meet CTC rules (such as older children or certain relatives).
Because of the expanded eligibility and advance payments, the IRS increased scrutiny on claims. When questions arose—due to discrepancies with advance payment data (Letter 6419), new filers, or audits—the IRS often requested supporting documents using Form 14815-A (specific to 2021). Submitting the right proofs promptly prevents your credit from being disallowed.
Note: Use Form 14815-A only for 2021. The general version (Form 14815) applies to other years in the 2018–2025 range.
Download the official PDF here: IRS Form 14815-A (June 2021)
Who Needs to Submit Form 14815-A?
You’ll typically receive an IRS notice (such as CP notices or Letter 6419-related correspondence) that references your 2021 return and asks for proof of one or more dependents. The notice will instruct you to use this form as a checklist.
Common triggers include:
- Advance CTC payments that need reconciliation
- Dependents claimed with ITINs or non-standard SSNs
- Non-custodial parents using Form 8332
- New or expanded claims under the 2021 rules
Complete List of Required Supporting Documents (Per Form 14815-A)
For each dependent, send copies only (never originals). Provide English translations for non-English documents, including the translator’s name, address, and phone number.
Here is the full checklist from the official form:
- Taxpayer Identification Number
- Dependent’s Social Security card (if issued an SSN).
- Exception: Skip if the dependent was born in the U.S.
- Important: CTC requires a valid SSN for employment (issued before the return due date, including extensions). ODC may still be allowed with proper proof of other rules.
- U.S. Citizen, National, or Resident
- Documents showing the dependent was present in the U.S. during 2021 (e.g., school enrollment, medical records, government benefits, leases).
- Exception: Skip if born in the U.S.
- Required only for ITIN/ATIN dependents or SSNs marked “Not Valid for Employment.”
- Stop here if the dependent wasn’t a U.S. citizen/national/resident—you cannot claim CTC or ODC.
- Relationship
- Dependent’s birth certificate (plus your birth/marriage certificates if needed to prove relationship).
- Adoption decree or placement proof for adopted children.
- Authorized placement proof for foster children.
- Exception: Skip if the dependent isn’t related to you.
- Residency
- Proof you and the dependent lived together for more than half of 2021 (e.g., lease with names and dates, school/medical records showing addresses, utility bills, mortgage statements).
- For non-custodial parents: Form 8332 (in effect for 2021) + divorce decree, separation agreement, or custody order.
- Records must clearly show addresses and time periods.
- Support
- Proof you provided more than half of the dependent’s total support (housing, utilities, food, clothing, medical, transportation, etc.).
- Include estimates, payment proofs, and a breakdown of support from you, the dependent, and others.
- Written declarations from others if under a multiple support agreement.
- Exception: Skip if the dependent was under age 18 at the end of 2021 and lived with you (or the Form 8332 signer) for more than half the year.
- Disabled Dependent (if applicable)
- Proof of permanent and total disability (if over age 18 at end of 2021). See IRS Publication 501.
- Student (if applicable)
- School records showing full-time student status for at least 5 months (any part of a month counts) if over age 18 at end of 2021. Records must include name and dates. See Publication 501.
- Qualifying Child of More Than One Taxpayer (if applicable)
- Proof the dependent lived with you the longest during 2021.
- Name and SSN/ITIN (if known) of other possible claimants.
Additional Note for Resident Aliens: If the dependent isn’t a U.S. citizen/national with a green card, they must meet the substantial presence test (see Publication 519).
How to Submit Form 14815-A and Documents?
Follow the exact instructions in your IRS notice (mail, fax, or secure upload portal).
- Organize by dependent and by checklist item.
- Create a cover sheet or index listing everything.
- Keep copies of everything you send.
- Respond by the deadline—request an extension if needed by calling the number on the notice.
Pro Tips for Success
- Organize clearly — Label sections (e.g., “Dependent 1 – SSN,” “Dependent 1 – Residency”). Number pages and include a simple table of contents.
- Match names and dates exactly across all documents.
- Use recent, dated records — School records, medical bills, and bank statements work well.
- Support worksheet — Many taxpayers create a simple spreadsheet totaling expenses and noting proof locations.
- Don’t guess — If unsure about a document, include it and let the IRS decide.
- Retain records for at least 3 years.
Common Mistakes to Avoid
- Using the wrong form (14815-A is 2021-specific only).
- Sending originals.
- Submitting untranslated foreign documents.
- Missing residency or support proofs when the exception doesn’t apply.
- Ignoring advance payment reconciliation (Letter 6419).
Additional IRS Resources for 2021 CTC/ODC
- Publication 972: Child Tax Credit and Credit for Other Dependents
- Publication 501: Dependents, Standard Deduction, and Filing Information
- Publication 519: U.S. Tax Guide for Aliens
- Schedule 8812 instructions (attached to your 2021 Form 1040)
- IRS Child Tax Credit page: irs.gov/credits-deductions/individuals/child-tax-credit
Final Thoughts
IRS Form 14815-A gives you a clear roadmap to protect your 2021 Child Tax Credit or Credit for Other Dependents. By following the official checklist and submitting organized, complete documentation, you maximize your chances of a smooth resolution.
If you received a notice, act quickly—delays can lead to credit disallowance. For complex situations, consider consulting a tax professional or enrolled agent familiar with IRS correspondence.
Download Form 14815-A here: https://www.irs.gov/pub/irs-pdf/f14815a.pdf
Stay informed and keep excellent records—your 2021 credits could still make a big difference even years later during any ongoing review.