Deceased Infant

[Lee]

I have a client whose new born infant passed away after about 24 hours. Can he claim the deceased infant as a dependent/child tax credit?
Thanks,
Lee

[Possi]

Yes

Yes your client will claim the child. It the baby took a breath in this world, you claim it.

That is the saddest return to do, isn't it.

~possi

[oceanlovin'ea]

yes

as long as they were born alive, they are a dependent.

Linda F

[Larmil]

Yes your client will claim the child. It the baby took a breath in this world, you claim it.

That is the saddest return to do, isn't it.

~possi

It is indeed. I did one for my daughter 2 years ago. Her child lived three days.

[Lee]

Ssn?

I forgot to ask if I need an SSN for the infant.
Thanks a lot,
Lee

[Nashville]

I had one

in 2006. Baby lived 30 minutes, and it was known at the time it would never live.

Father and Mother went through agony before and after...mother for months and months. Prior to any of this happening, I talked with the father, and told him to somehow keep enough presence of mind to make sure the hospital issued the baby a social security number.

[JohnH]

A SSN is not required if the child is born & died in the same year. You can attach a copy of the birth certificate, death certificate, or hospital records showing that the child was born alive, and enter "Died" in the SS# field on the 1040.

[geekgirldany]

I had to do one two years ago. It is very sad.

[SueBaby]

I had to do one two years ago. It is very sad.

I have had spouses die this year but not as sad as twin boys that died in a weeks time. Very very sad.

[tonia2021]

Taxpayers would qualify for child tax credit too?

[gkaiseril]

The child would qualify them for all tax credits and tax benefits. The child is considered to have lived with them for the entire year. See page 19 of Form 1040 Instructions for the excepton to the Exception to time lived with you." rule.