Death of Infant Child

[Hoosier]

Client gave birth to child in 2011. Child lived for four hours and then died. Social security number, birth certificate and death certificate were all issued. Plan to claim the child as a dependent for 2011. Want to claim the Child Tax Credit but not sure if possible since the child did not live in the household for over six months. Can anyone clarify the application of the Child Tax Credit for this situation?

[taxea]

Client gave birth to child in 2011. Child lived for four hours and then died. Social security number, birth certificate and death certificate were all issued. Plan to claim the child as a dependent for 2011. Want to claim the Child Tax Credit but not sure if possible since the child did not live in the household for over six months. Can anyone clarify the application of the Child Tax Credit for this situation?

The instructions can. This is basic info which can be found in the tax book, the pub 17 and the instructions

[S T]

Check Pub 972 page 2

Exceptions to time lived with you. A child is considered to have lived with you for all of 2011 if the child was born or died in 2011 and your home was this child’s home for the entire time he or she was alive. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you.

Sandy

[taxea]

In addition to what Sandy posted if the child qualifies as a dependent then the child qualifies for the credits.