No, a report card is an acceptable form of proof for EIC purposes.
Can You Support Your Claim of a Child?
If we pick your EITC claim for an audit based on the child you claim, we ask for proof that the child is your qualifying child. Or, if you and another person claim the same child, we may ask you to send proof. The following are some of the documents you can use to support your claim:
Warning: Don't send any of the items listed unless we ask for them and then only send copies not the originals.
Relationship Test: You need to send proof the child is related to you:
- Birth certificates or other official documents of birth that show you are related to the child, you may have to send copies of more than one certificate. For example, if you are the grandparent, you would send a copy of your child's birth certificate showing your name and a copy of your grandchild's birth certificate showing your child's name.
- If the father of the child is not named on any of the birth certificates you have, you may have to send paternity test results.
- If you are related by marriage, you may have to send a copy of the marriage certificate showing how you are related to the child
- If the child is adopted, you may have to send the legal adoption papers such as a court order or a letter from the authorized child placement center showing the child was placed with you before the adoption is final
- Proof for full-time student:
- Copies of official school records showing:
- Child’s address of record (that must match your address)
- The child was a full-time student for at least five months of the tax year (the months don’t have to be consecutive) and you may need more than one school record
- The dates the child attended the school
Proof of Residency (you may have to send more than one of the following to show your child lived with you for more than half the year):
- Copies of school (no report cards) medical or social services records
- Letter on official letterhead from school, a healthcare or medical provider, social service agency, placement agency official, employer, Indian tribal official, landlord or property manager or a place of worship that shows:
- The name of your child’s parent or guardian
- Your child’s address matching your own
- Dates the writer knows the child lived with you
- Daycare records or a letter from your day care provider (if the daycare provider is related to you, you must have at least one other record or letter that shows proof)
For more information: https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/watch-out-for-these-comm...
[Edited 3/05/19 | 11:05am]
