Stillborn child

[Gary]

Can a stillborn child be taken as a dependent on the Federal return? The answer is yes on an Arizona return.

[Larmil]

Can a stillborn child be taken as a dependent on the Federal return? The answer is yes on an Arizona return.

No on the Federal.

[Jesse]

No on the Federal.

Agree with Larmil.


Per IRS FAQs:

Dependents & Exemptions
Question: My child was stillborn. He died right before he was delivered. Can I claim my child?

Answer: You cannot claim a dependency exemption for a stillborn child.

Additional Information:
Publication 501, Exemptions, Standard Deduction, and Filing Information

[erchess]

No

For Federal Purposes it necessary for a birth certificate to be issued in order to have a dependent. Clearest place in TTB I found saying that was on 3-18 of the 1040 Edition under Exceptions To Time Lived With Taxpayer. The operative word there is "lived". Stillborn infants never lived. Infants who drew one breath and expired have lived and are dependents.