Form 13588 – EITC proof guide for Native American taxpayers

You open an IRS letter about the Earned Income Credit, and your heart jumps. The notice wants proof about where a child lived, who provided care, and what documents you must send back. If you or your client is Native American, the letter may reference Form 13588. Here is the key, Form 13588 is not a tax return you file.

It is an IRS document that lists acceptable alternative proofs Native American taxpayers can use when responding to EITC questions. IRS procedures confirm that Form 13588 may be included in mail outs so you can send culturally appropriate documents that prove the same facts as the standard lists.

If you live or work in Franklin County, Kansas, keep the jurisdictions straight. County offices at 315 S. Main Street in Ottawa handle local government tasks like the treasurer, motor vehicle, elections, and appraiser. They do not process IRS correspondence exams. Always reply to the IRS address or secure upload link printed on your notice.

Key Takeaways

• Form 13588 is an IRS document titled “Native Americans and the Earned Income Credit.” It provides an approved list of alternative documentation for EITC correspondence. It is not a stand‑alone filing form.
• Many notices set a 30 day response window. You can often request extra time in correspondence cases when you ask early and document the call. Follow the deadline shown on your specific letter.
• When invited by your notice, the IRS Document Upload Tool accepts multiple files. Keep your confirmation after you submit. Your letter controls whether upload is available.
• Franklin County addresses, including 315 S. Main, Ottawa, KS 66067, are for county services such as the Treasurer, Motor Vehicle, Appraiser, and Clerk. Do not mail IRS responses there.

What Form 13588 is, and what it is not

What it is

Form 13588 is an IRS approved list of alternative documents for Native American taxpayers that can be used in EITC correspondence in place of standard proofs. Internal Revenue Manual entries state that Form 13588 is included with certain EITC mail outs to guide taxpayers on acceptable alternatives.

What it is not

• Not a county form for correcting local records.
• Not a veterans disability form.
• Not something you mail by itself to the IRS.

You still send the actual evidence to the address, fax number, or secure upload link on your IRS notice. The IRS uses your documents to verify EITC eligibility.

Who should use the Form 13588 guidance

Use Form 13588’s guidance when the IRS asks you to prove EITC eligibility and you, or your client, is Native American. The form points to acceptable alternatives for proving residency, relationship, and support where standard documents may look different in tribal communities.

A quick mental model

• What the IRS wants, proof that you qualify for EITC.
• What 13588 gives you, an approved menu of alternative documents common in tribal communities.
• What you do, gather those items, label them clearly, and send them by the due date on your letter.

Franklin County, KS context you may see online

You will see Franklin County offices share the 315 S. Main address in Ottawa across multiple departments. Those pages are helpful for local records or receipts that support your IRS packet, but they are not where you send an IRS response. If you need a county record to back up residency or identity, request it locally, then submit it to the IRS through the channel shown on your notice.

The What, How, and Wow of using Form 13588

What it covers

Form 13588 highlights alternative proofs the IRS recognizes for Native American taxpayers, for example tribal school records, tribal enrollment or registration entries that show family relationships, Bureau of Indian Affairs housing leases, housing assignments under HUD tribal programs, and statements from tribal social services. These items help you prove residency, relationship, and support for EITC during correspondence exams.

How to apply it in practice

• Read your IRS letter and find the reply by date. Many EITC letters give about 30 days, and agents can grant extra time when requested. Write down the date, time, and agent ID if you call.
• Map each IRS request to one or two alternative proofs from Form 13588.
• Label every file with the taxpayer’s last name, last four of SSN, and a short description, for example Garcia_1234_TribalSchoolRecord_03_15_2025.pdf.
• Upload through the secure link in your notice, or mail to the exact address on the letter. Keep the upload confirmation or certified mail receipt.

Wow, small changes that speed review

• Group documents by issue, residency, relationship, income.
• Add a one page cover note that lists each item and a short sentence on what it proves.
• Use MM/DD/YYYY on every narrative page and lightly highlight key dates before you scan.

Step by step response plan

• Confirm the deadline and request time if needed Find the response date on your letter. If you cannot assemble documents in time, call early and request a reasonable extension, then note the details of the call.
• Build a simple evidence grid Create a small table that ties each IRS request to an alternative proof from Form 13588. This shows reviewers that every ask has a matching document.
• Gather and label documents Capture both sides of ID cards if relevant. Include tribal school records or housing documentation. Check that names and addresses are legible and consistent.
• Send securely and keep proof If your letter includes a Document Upload Tool link with an access code, upload your files and save the confirmation screen or email. If mailing, use certified mail and record the tracking number in your notes.
• Track status and follow up Many correspondence units act within roughly 30 days, although some cases take longer during peak season. If you hear nothing after a reasonable buffer, call the number on your notice, then summarize the call in your file.

Helpful table, mapping issues to proofs

Issue the IRS asked about	What you need to prove	Examples of alternative proofs for Native American taxpayers
Residency of a child	Where the child lived and with whom	Tribal school records, tribal social services statements, BIA or HUD tribal housing assignments
Relationship and caregiver	Your relationship to the child and primary care	Tribal enrollment records listing family ties, court or social service records kept by tribal authorities
Income tie outs	Support for reported wages or self employment	Pay statements, year end summaries, tribal employer letters, consistent bookkeeping that matches the filed return

This mapping reflects the IRM’s instruction that Form 13588 may be included in mail outs so taxpayers can provide acceptable alternatives in place of standard lists.

Reader recognition, if you are a CPA or EA

If you run a small firm, you have likely seen CP 75 series letters pile up from February through June. A repeatable packet that mirrors 13588, a shared cover note template, and consistent file naming reduce back and forth and cut follow up letters that ask for more information.

Common mistakes to avoid

• Sending Form 13588 by itself. The IRS needs the documents, Form 13588 is only a guide.
• Missing the 30 day response window. Ask for more time early if needed, and write down your call details.
• Uploading blurry photos. Re scan at 300 dpi and check names and dates before you send.
• Mixing issues in one PDF without bookmarks. Keep residency proofs together and label them clearly.
• Using the wrong address. Always reply to the address or secure link on your specific IRS letter.

Processing timeline and what to expect

After you upload or mail your packet, many IRS correspondence units act within about 30 days, either by resolving the issue or sending an interim letter. During peak season, timelines can extend. Keep your confirmation and set a follow up date on your calendar.

If your matter proceeds as a correspondence exam, expect a sequence of letters with new reply windows. Native American EITC cases often include Form 13588 in the initial mailing, so you can send alternatives that match your situation.

If your response stalls

• Call the number on your notice and confirm that your documents are attached to the case.
• Ask whether an interim or final response is pending, then note the agent’s name or ID.
• If delays create hardship, consider contacting the Taxpayer Advocate Service for assistance.

Franklin County, KS resources, separate from the IRS

If you need to fix a county record or pull local documents to support your IRS packet, use county channels, not IRS channels. The Treasurer and Motor Vehicle offices list 315 S. Main, Room 107, Ottawa, KS 66067. The Appraiser, Clerk, and Buildings and Grounds also list 315 S. Main. Request local copies there, then submit to the IRS using your letter’s instructions.

Quick local checklist

• If a county record supports residency, request it early.
• Confirm that the name and address match your tax records.
• If you need an in person stamp or receipt, bring photo ID and your notice number.

A practitioner workflow you can reuse

The five folder packet

• 01 Cover Note, a one page table that lists Issue, Evidence, File Name.
• 02 Residency, school letters, housing records, social services statements.
• 03 Relationship, documents tying the caregiver to the child.
• 04 Income, pay stubs or ledgers that match the return.
• 05 IDs and Support, anything else the notice requested.

The narrative that speeds review

Open with two short paragraphs. First, restate the IRS issues. Second, explain what each attached item proves in one sentence. Then include a numbered list by file name. This helps a reviewer check your packet quickly.

Where Accountably fits, only when you truly need it

If notice work is overwhelming your team, disciplined offshore delivery can help you assemble, label, and quality check packets inside your own systems. Accountably integrates trained teams under U.S. led oversight with SOP driven workpapers and defined turnaround windows, so your reviewers spend less time chasing missing proofs and more time making decisions. Use it when capacity and consistency are the blockers, not as a short term bandage.

Documentation that commonly works for Form 13588 scenarios

• Tribal school letters that show attendance and address during the tax year.
• Tribal enrollment or registration records that reflect family relationships.
• BIA or HUD tribal housing assignments that list occupants and addresses.
• Statements from tribal social services with dates and contact details.

FAQs about Form 13588

Is Form 13588 a tax return or something I mail by itself?

No. Form 13588 is an IRS document that lists acceptable alternative documentation for Native American taxpayers in EITC cases. You use the list to choose and send proofs through the address or secure upload link on your IRS letter.

Where can I find Form 13588 on the IRS site?

You can find Form 13588 on the IRS forms page, and you may see it referenced in the Internal Revenue Manual for correspondence exams. Check your notice for the most current instructions.

Can I upload documents instead of mailing them?

Often yes. When your notice invites digital submission, the IRS Document Upload Tool allows multiple files. Keep the confirmation after you upload. Your notice will indicate if upload is available for your case.

How long will the IRS take to review my documents?

Many correspondence channels act within about 30 days of receiving your packet, though timelines can stretch during peak periods. If you need a status update, call the number on your notice and note the date, time, and agent ID.

I live in Franklin County, KS. Can I take my packet to 315 S. Main in Ottawa?

No. That address is for county offices like the Treasurer, Motor Vehicle, Appraiser, Clerk, and Buildings and Grounds. Your IRS letter lists a reply address or upload link. Use those, not county desks.

Quick checklist you can copy

• Read the IRS letter and circle the reply by date, often 30 days. Ask early if you need more time.
• Build a one page cover note that lists the issue, the evidence, and the file name.
• Gather alternative proofs that match Form 13588 guidance, then label each file.
• Upload through the notice link or mail to the exact address on the letter, and save your confirmation.
• Calendar a 30 day follow up, then document any calls with the IRS by date and agent ID.

Final note on accuracy and dates

IRS forms and procedures change. Form names, upload options, and addresses can shift during the year. Always follow the specific instructions and deadlines on your letter, since unit addresses and timing vary by program and season.