Verification of Primary Place of Residence for the DETC Credit

(1) The primary place of residence of the qualified employee may be verified by MRC or the employer with any of the following documents: (a) copy of a deed or mortgage payment; (b) utility bill or work order; (c) copy of lease, letter from landlord specifying the rental arrangement, or rental assistance agreement (i.e., Section 8 agreement); (d) homeowner’s insurance agreement; (e) postal service records; (f) statement from homeless shelter or homeless service providers; (g) school records (if school is private, additional documentation may be requested); (h) nursery school or daycare records (if school is private, additional documentation may be requested); (i) proof of enrollment of custodial dependent in public school; (j) voter registration records; (k) motor vehicle license or registration; (l) other government-issued identification card reflecting current address, a photograph, or information such as name, date of birth, height, eye color, or other identifying information; or (m) a written statement, signed by the employee, declaring where the employee lives or intends to live within Massachusetts. A written statement may only be used if the employee has no fixed address and is unable to provide proof of residence through other documentation listed in 101 CMR 28.07(1). (2) If the employee’s primary place of residence changed during the 12 months of employment supporting the DETC, MRC or the employer may rely on such documents as needed to establish the employee’s primary place of residence in Massachusetts for the full 12-month period.