Aunt has custody of niece and niece lived with aunt for all of 2011 so she claimed the HOH status and all credits pertaining to the child. The mother of the child also claimed the child as a dependent even though child does not qualify as qualifying child to the mom. Aunt is now being audited. What documentation will the IRS accept to prove that the aunt is the correct person to receive the dependent? Do the custody papers suffice?
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That's a good start, although simply having custody papers doesn't prove that the child actually lived with the taxpayer. You didn't mention the age of the child, but you might also consider school records and doctor records. Hopefully the address had been changed to the aunt's on those records. Also perhaps affidavits from neighbors attesting that child lived with aunt.EAnOK
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