Birth and death of child on same day

[thomtax]

Client had child, born alive, prematurely, that died later in the day. I have looked in TTB and Pub. 17, but cannot find the requirements spelled out for claiming a child. Can anyone enlighten me and/or point me toward info addressing a situation such as this.

Thanks in advance.

LT

[Nashville]

It is a Deduction

if it is a live birth. If I were the client, I would get a certificate of live birth and a social security number, which these days hospitals are getting blocks of numbers to assign.

Actually had this happen in 2006. Child lived for about an hour, and aggrieved father had presence of mind to get a SS# from the hospital.

[Bees Knees]

No Social Secuirty Number Required

TTB, page 3-1:

A SSN or other taxpayer ID number is required for the taxpayer,
spouse, and all dependents except a child who was born
and died in 2012. Attach a copy of the child’s birth certificate
and enter “Died” in column (2) of line 6c.

Also on page 3-19:

Death or birth. A person is considered to have lived with the
taxpayer for all of 2012 if the person was born or died in 2012,
and the taxpayer’s home was this person’s home for the entire
time he or she was alive.

Nothing requires the person to be alive for a full day to be considered alive. Alive means alive for any time during the year.

[smithtax]

Agree with Nashville.

Rev. Rul. 73-156

A child was born alive during the taxable year, but lived only momentarily. Under the applicable state law, the child was considered to have lived, and thus both a birth certificate and a death certificate were issued. The medical expenses incurred in connection with the birth of the child were paid for by the parents.

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.

[thomtax]

TTB, page 3-1:



Also on page 3-19:



Nothing requires the person to be alive for a full day to be considered alive. Alive means alive for any time during the year.

Thanks BK for the pointers. I had tried several items in the index on birth and death and had not come up with anything in the book. I do appreciate the references, but even after reading them, they unfortunately do not touch upon anything about how to handle a situation such as this as far as what is needed such as birth certificate, ss card, etc.

LT

[thomtax]

Nashville & Smithtax - Thanks for the info. It helps and is much appreciated.

LT

[Golden Rocket]

Twelve Months

TTB, page 3-1:



Also on page 3-19:



Nothing requires the person to be alive for a full day to be considered alive. Alive means alive for any time during the year.

With respect to this, in numerous places typically a software company will ask for "Number of Months" in an attempt to target a partial year. In the case of a child born or died (or both) in a given year, IRS instructs us to use "12" as if child had been alive all year long. Exception might be if child did not live with the principals for some part of its existence.

[Bees Knees]

but even after reading them, they unfortunately do not touch upon anything about how to handle a situation such as this as far as what is needed such as birth certificate, ss card, etc.

The quoted reference says:

A SSN or other taxpayer ID number is required for the taxpayer,
spouse, and all dependents except a child who was born
and died in 2012. Attach a copy of the child’s birth certificate
and enter “Died” in column (2) of line 6c.

How does that not answer your question?

[ChEAr$]

With respect to this, in numerous places typically a software company will ask for "Number of Months" in an attempt to target a partial year. In the case of a child born or died (or both) in a given year, IRS instructs us to use "12" as if child had been alive all year long. Exception might be if child did not live with the principals for some part of its existence.

In this instance, then, efiling is not appropriate. Time for a good old paper return along with copies of the birth and death certificate(s).

been there, done that.