14824

Supporting Documents to Prove Filing Status

Agency
IRS
Revision
Rev. 10-2026
Fillable fields
3
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 14824 online
Page 1 of form 14824

Form 14824: Supporting Documents to Prove Filing Status

Form 14824 is an IRS table of the photocopies that support the filing status shown on a tax return. It covers two statuses: Head of Household, and Married Filing Separately when the Earned Income Credit (EIC) is claimed.

The table is built around three tests: the Filing Status Test, the Qualifying Person Test for Head of Household and the Cost of Keeping up a Home Test for Head of Household. For each case it says which documents to send, such as a divorce decree, a lease agreement, school or medical records, or rent receipts and utility bills. This revision refers to tax year 2026.

The top of the form has spaces for the taxpayer name, taxpayer identification number and tax period ending. You can fill them out free in your browser on this page and download the result without an account.

Top of page 1 of Form 14824: Supporting Documents to Prove Filing Status, as printed by IRS

What's on Form 14824

Header

Spaces for the taxpayer name, taxpayer identification number and tax period ending.

Filing Status Test: Head of Household

For a divorce or legal separation: the entire divorce decree, separate maintenance decree or separation agreement. If married at the end of 2026: documents showing the spouse did not live in the home during the last six months, such as a lease agreement, utility bill, or a letter from a clergy member or social services.

Filing Status Test: married filing separately

For a legal separation: the entire agreement or decree and proof of not living in the same household at the end of 2026. If not legally separated: documents showing the spouse did not live in the home during the last six months of 2026.

Qualifying Person Test

Covers a child, a brother or sister, stepbrother or stepsister or their descendants, or an eligible foster child, who can be claimed as a dependent and lived in the home more than half of 2026. Relationship papers such as birth or marriage certificates are sent only for a child who is not a natural or adopted child.

Proof of living together

School, medical, daycare or social service records, or a letter on official letterhead from a school, medical provider, daycare, social service agency or place of worship showing names, common address and dates.

Cost of Keeping up a Home Test

For paying more than half the cost of keeping up the home for 2026: rent receipts, utility bills, grocery receipts, property tax bills, mortgage interest statement, upkeep and repair bills, property insurance statement and other household bills.

How to fill out Form 14824

  1. 1

    Fill in the header

    Enter the taxpayer name, taxpayer identification number and tax period ending at the top.

  2. 2

    Find the filing status row

    Read the row for the filing status on the return: Head of Household, or Married Filing Separately with the EIC. The form says to follow state law to determine whether a person is divorced or legally separated.

  3. 3

    Copy the filing status documents

    Photocopy the decree, agreement or the papers that show where each spouse lived, such as a lease agreement or utility bill, as the row lists.

  4. 4

    Show the qualifying person

    Add relationship papers if the child is not a natural or adopted child, and records showing the child lived in the home more than half of 2026. The form says to send as many documents as necessary to show that.

  5. 5

    Show the cost of the home

    For Head of Household, add copies of household bills such as rent receipts, utility bills, grocery receipts and the mortgage interest statement.

  6. 6

    Check who signed each letter

    The form says: "We can't accept documents signed by someone related to you." Letters come from a school, medical provider, daycare, social service agency or place of worship.

Why fill Form 14824 on indox

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Where it goes, timing and what to send

Where to send

The form itself prints no mailing address. It is an IRS list, headed Department of the Treasury, Internal Revenue Service.

Deadline

The form prints no deadline.

Photocopies

Each column heading says to send photocopies of the documents.

Tax year

This revision's lists refer to tax year 2026.

More information

For a relationship not in the listing, the form points to Publication 501, Dependents, Standard Deduction, and Filing Information. For the EIC on a separate return it points to Form 14820.

Related forms

Who uses Form 14824?

  • Head of Household filers

    A return filed as Head of Household goes through all three tests: filing status, qualifying person and cost of keeping up a home.

  • Married filing separately with the EIC

    The form covers a separate return that claims the EIC where the spouse did not live in the home during the last six months of 2026, or the spouses were legally separated under a written agreement or decree and did not live in the same household at the end of 2026.

  • Filers who were never married

    The form says a person who has never been married does not need to provide documents for the Filing Status Test. Head of Household filers still go to the other two tests.

  • Schools, doctors, daycare and agencies

    Letters on official letterhead from a school, medical provider, daycare, social service agency or place of worship can show names, a common address and dates. The form says documents signed by a relative cannot be accepted.

  • Who receives it

    The form is headed Department of the Treasury, Internal Revenue Service, and speaks in the IRS's voice, as in "We can't accept documents signed by someone related to you."

The form is an IRS list for the taxpayer whose return shows the filing status in question. The taxpayer fills in the header and sends photocopies of the documents that fit their case.

Official sources and the blank

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Questions about Form 14824

Which filing statuses does Form 14824 cover?

Head of Household, and Married Filing Separately when the Earned Income Credit is claimed and one of the two listed situations applies.

What are the three tests?

The Filing Status Test, the Qualifying Person Test for Head of Household and the Cost of Keeping up a Home Test for Head of Household.

What if I have never been married?

The form says no documents are needed for the Filing Status Test in that case. Head of Household filers still go to the Qualifying Person Test and the Cost of Keeping up a Home Test.

When does the form treat someone as unmarried?

The form says a person is unmarried for the whole tax year if they obtained a final decree of divorce or separate maintenance by the last day of the tax year, following state law.

Can a relative write the letter?

The form says: "We can't accept documents signed by someone related to you."

What if the child's relationship is not listed?

The form points to Publication 501, Dependents, Standard Deduction, and Filing Information.