IRS requires we document verification of identity of all taxpayers and spouses on returns that we electronically submit. A photo ID such as a drivers license will satisfy this requirement. We are also required to document that each dependent lives in the home with the taxpayer via school records or medical records showing such address. If the child has tax documents or savings accounts that show an address, this will satisfy the requirement as well. For children being claimed on a return where they do not live, a Custodial Release Form will be required (Form 8332 available on our Forms page).
IRS has announced that certain returns with refundable credits will not have refunds processed until Feb 15th as a fraud prevention measure.