Review the rules for claiming each dependent or qualifying child. After reviewing the rules, follow the instructions below.Does anyone have sample letters to the IRS for different situations? Maybe one with code numbers and explainations. Dependents are either a qualifying child or a qualifying relative of the taxpayer. The taxpayer's spouse cannot be claimed as a dependent. Your Form 1095B is proof of healthcare insurance for the IRS and does not require completion or submission to DHCS. Please keep this form for your records. Claiming education tax benefits is a voluntary decision for those who qualify. Victims of severe winter storms, flooding, and mudslides in California beginning Jan.