A-1450, Documentation Requirements

Revision 23-4; Effective Oct. 1, 2023

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 including their 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.

Document when the household:

choses the Standard Medical Expense (SME) and their expenses exceed the SME;
does not qualify for a utility standard deduction; and
includes one of the utility standard deductions such as the standard utility allowance, basic utility allowance and telephone standard in their budget.

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.