My child was born and only lived 40 minutes. Can she be used as a qualifying child when figuring the Earned Income Credit and the Child Tax Credit?
If your child was born alive and died during the same year, and the exemption tests are met, you can take the full exemption. This is true even if the child lived only for a moment. Whether your child was born alive depends on state or local law. There must be proof of a live birth shown by an official document such as a birth certificate. Under these circumstances, if you do not have a social security number for the child, you may attach a copy of the child’s birth certificate instead and enter “DIED” in column 2 of line 6c of the Form 1040 or 1040A. If you have determined that you are eligible to claim your child’s exemption, you may also be eligible to claim the Child Tax Credit. Please refer to the Instructions for Form 1040 (General Inst.) or Instructions for Form 1040A for the Child Tax Credit. The referenced pages will explain who qualifies for this credit and how to calculate it. The Earned Income Credit generally requires that you provide a valid social security number for you
- My child was born and only lived 40 minutes. Can she be used as a qualifying child when figuring the Earned Income Credit and the Child Tax Credit?
- If the child is born in the last week of December, can the child be a qualifying child for the Earned Income Credit?
- Who is a qualifying child for the child tax credit?