Does anyone have sample letters to the IRS for different situations? Maybe one with code numbers and explainations.Review the rules about what qualifies someone as a dependent or qualifying child because you may have listed someone who doesn't qualify. You must request this letter from the IRS. The Child Tax Credit helps families with qualifying children get a tax break. You may be able to claim the credit even if you don't normally file a tax return. This publication discusses some tax rules that affect every person who may have to file a federal income tax return. The letter is meant to help parents figure out how much advance child tax credit money they've already received ahead of tax filing season. To claim your child as your dependent, your child must meet either the qualifying child test or the qualifying relative test. If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return.