What I do every time I get a new client with dependents I ask for Birth Certificates and Social Security Cards. In a Tax refresher course I took they said you can keep them on File year to year. To verify that the dependents still live with the parent/parents claiming the dependent I request either a letter from their School for school age children and/or a Doctor letter for those not in school yet. Since Covid issues some of the schools do not give letters so I am asking for School Report Cards for what ever year I am filing. College Students I ask for school ID and a copy of their Registration Record which they can print out Online. I try to cross my T's and dot my i's. Just in the event that they get Audited and I can help them provide proof etc.