Twins Taken Prematurily

[zeros]

Because the mother was diabetic, there were some problems with the pregnancy and the pregnancy had to be terminated. Would this be eligible for two exemptions claimed? Is this considered being "still born?"

[WhiteOleander]

I think if a birth certificate is issued showing the birth was a stillborn, the exemption can be claimed. But if no birth certificate is issued, then no exemption can be claimed.

[ChEAr$]

I think if a birth certificate is issued showing the birth was a stillborn, the exemption can be claimed. But if no birth certificate is issued, then no exemption can be claimed.

And a paper return filed since no social security numbers issued.

Had the case once upon a time.

[taxea]

I think if a birth certificate is issued showing the birth was a stillborn, the exemption can be claimed. But if no birth certificate is issued, then no exemption can be claimed.

I may be wrong about this but...I don't recall any requirement of a birth certificate (per say (sic)). I would ask whether the surgery killed the fetus, the age of the fetus, whether it would have been considered a viable living child had it not died (meaning both, of course).

If the answers are in favor of an otherwise live birth then I would take the hospital records to SS, get numbers and file the children as dependents. Complications of birth or pregnancy would not necessarily negate the dependency.

[Gary2]

I think if a birth certificate is issued showing the birth was a stillborn, the exemption can be claimed. But if no birth certificate is issued, then no exemption can be claimed.

Not stillborn, but live birth. A birth certificate is taken as evidence of a live birth (though not the only evidence), while stillborn is generally used to mean that it wasn't. Pub. 501 has a couple of paragraphs explaining this.

[WhiteOleander]

I checked Pub 17. Page 28. You cannot take an exemption for a stillborn child.

[FEDUKE404]

NO exemption allowed

There is no personal exemption allowed for a stillborn child.

Technically a child who even "briefly" lived after birth can be considered otherwise, but that does not appear to be the case with this example.

This situation appears to be more of a terminated pregnancy as opposed to any actual birth process.

[Snaggletooth]

Son-in-law

We had the misfortune in our family of having a special pregnancy situation where a grandson was born, lived 30 minutes, and died because of mal-formed lungs. It was known beforehand that this would happen and its mother was given the choice of letting death occur or attempting to preserve its life with long-shot heroic medical measures and bringing on a lifetime of medical problems even if successful. Very sad.

In the backdrop of all this happening, I told our son-in-law to get a social security number for the baby if it was a live birth. I knew the exemption was allowable, but getting the SS# would be a "slam dunk" as far as any tax problems.

He did.

[New York Enrolled Agent]

There is no personal exemption allowed for a stillborn child.

Technically a child who even "briefly" lived after birth can be considered otherwise, but that does not appear to be the case with this example.

This situation appears to be more of a terminated pregnancy as opposed to any actual birth process.

I think the IRS has realized there is sensitivity in this area and GCM 35124 in 1972 suggested that local authorities would actually be used to make a determination. The GCM offered proposed language:

Held, the parents in the subject case may claim a dependency exemption under section 151 of the Internal Revenue Code of 1954 for their child born alive during the taxable year, even though the child lived only momentarily. For purposes of this Revenue Ruling, a child shall be considered to have lived where applicable state or local law treats the child as having been born alive, and where such treatment is evidenced by an official document, such as a birth certificate.

[taxea]

I think the IRS has realized there is sensitivity in this area and GCM 35124 in 1972 suggested that local authorities would actually be used to make a determination. The GCM offered proposed language:

Held, the parents in the subject case may claim a dependency exemption under section 151 of the Internal Revenue Code of 1954 for their child born alive during the taxable year, even though the child lived only momentarily. For purposes of this Revenue Ruling, a child shall be considered to have lived where applicable state or local law treats the child as having been born alive, and where such treatment is evidenced by an official document, such as a birth certificate.

my point exactly except...I am unfamiliar with hospital rules on when birth certificates are or are not issued.

[FEDUKE404]

Getting some facts confused

I think the IRS has realized there is sensitivity in this area and GCM 35124 in 1972 suggested that local authorities would actually be used to make a determination. The GCM offered proposed language:

Held, the parents in the subject case may claim a dependency exemption under section 151 of the Internal Revenue Code of 1954 for their child born alive during the taxable year, even though the child lived only momentarily. For purposes of this Revenue Ruling, a child shall be considered to have lived where applicable state or local law treats the child as having been born alive, and where such treatment is evidenced by an official document, such as a birth certificate.

Isn't that what I said???????

Granted, someone does have to make the determination that a child was actually born alive. That is within the purvey of the doctors (with perhaps some family considerations). It is indeed a sensitive situation.

However, once again, this case originally being discussed here is apparently one of a terminated pregnancy and not a live birth. (Perhaps I am assuming too much from the OP, but I read things as involving an unborn child who was not at/near full term when the pregnancy was artificially ended, before full term, due to medical issues.) There is certainly a different set of tax circumstances to be considered with the two scenarios.

A side question would be this: Would a "birth" certificate ever be issued for a stillborn child? The lawyers will have to answer that one!

FE