Deceased Dependent Child

[RayT]

Client's dependent minor child deceased mid-2011. Client is filing 2011 tax return in 2014. Can client claim deceased child as a full-year dependent for 2011? Thank you for all comments.

[Koss]

Answer

Yes

[Cannot post a message less than ten characters?]

BMK

[rtsietsema]

Yes

Yes, a child who is born or dies during the year can be considered as a dependent for the entire year.

I type too slowly, Burton beat me to the answer. I guess brevity is best!!

[mscash]

Deceased child

The client supported the deceased child for as much year as the child lived.

[Openfire]

I believe even if the child dies at birth but is born alive, taxpayer can claim child as dependent full year. Is the SS# the key?

[rtsietsema]

Publication 17 quote, SSN not required

From publication 17


"Born and died in 2013. If your child was born and died in 2013, and you do not have an SSN for the child, you may attach a copy of the child's birth certificate, death certificate, or hospital records instead. The document must show the child was born alive. If you do this, enter “DIED” in column (2) of line 6c of your Form 1040 or Form 1040A."

Of course, electronic filing would not be an option.

[David1980]

From publication 17


"Born and died in 2013. If your child was born and died in 2013, and you do not have an SSN for the child, you may attach a copy of the child's birth certificate, death certificate, or hospital records instead. The document must show the child was born alive. If you do this, enter “DIED” in column (2) of line 6c of your Form 1040 or Form 1040A."

Of course, electronic filing would not be an option.

Actually you can electronically file those now - but you have to attach a PDF of the child's birth certificate, death certificate, or hospital records (or it'll reject). Another nice benefit of modernized e-file.