What documentation is necessary to support a dependency exemption claim?

To support a dependency exemption claim, it is essential to provide specific documents that prove the relationship and residency of the dependent. This is crucial because the IRS has established clear criteria for what constitutes a qualifying dependent, which includes both familial relationships and the requirement that the dependent must reside with the taxpayer for more than half of the year.

For instance, acceptable documentation could include birth certificates, adoption papers, or any legal documentation that verifies the relationship between the taxpayer and the dependent. Additionally, proof of residency can be demonstrated through documents such as school records, medical records, or even utility bills showing the dependent's address.

The other options lack the necessary documentation required by the IRS. For example, simply providing proof of income does not establish the dependent's relationship or residency. Tax returns from previous years might not be relevant to the current claim of dependency. Meanwhile, testimonials from neighbors do not provide the official, verifiable proof required under IRS guidelines for supporting dependency claims. Thus, the importance of providing specific documents verifying both the relationship and the residency cannot be overstated, making that the correct choice.