A-1450, Documentation Requirements

Revision 20-2; Effective April 1, 2020

Documentation is required for the following:

the type of deduction allowed;
the person for whom a deduction is allowed and how the person qualifies;
the source or provider to whom a deduction expense is paid (name, address, or phone number);
date and amounts paid; and
calculations used to determine monthly amounts.

Documentation is required for the following:

the reason a household qualified for a dependent care deduction when it is questionable or not obvious; and
justification for not allowing earned income deductions.

Document the relationship of the child care provider to the child.

Documentation is required for the following:

if the person chose the Standard Medical Expense (SME) when the person's expenses exceed the SME; and
an explanation of standard deductions —
- document why the household did not qualify for a utility deduction; or
- why one of the utility standards (standard utility allowance, basic utility allowance, phone standard) was budgeted.

Exception: Utility service providers’ names and addresses are not required documentation.

Document the date the person’s divorce or separation agreement was executed or modified for alimony paid.