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Qualifying Child Rules

Question: My child was born and only lived 40 minutes. Can this child be my qualifying child for the earned income credit and the child tax credit?

Answer:

Yes, if you meet the requirements, you may claim:

   1. The Earned Income Credit

To be your qualifying child for the earned income credit, a child must live with you in the United States for more than half of the tax year. You may treat a child who was born alive or died in 2014 as having lived with you for more than half of 2014 if your main home was the child’s main home for more than half of the time he or she was alive in 2014.  

The earned income credit requires that you provide a valid Social Security number for your qualifying child. If you meet all of the other requirements to claim this credit, and your child was born and died in 2014 and did not have a Social Security number, instead of an SSN, you may enter "DIED" on line 2 of Schedule EIC (Form 1040A or 1040) (.pdf), Earned Income Credit, and attach a copy of the child's birth certificate or a hospital medical record showing a live birth.

   2. The Dependency Exemption and/or Child Tax Credit  

Generally, for a child to be your qualifying child for the dependency exemption and the child tax credit, the child must live with you for more than half of the tax year. You may treat a child who was born alive or died in 2014 as having lived with you for more than half of 2014 if your main home was the child’s main home for more than half of the time he or she was alive in 2014. Whether your child was born alive depends on state law.

To claim the dependency exemption for a child, you must provide a taxpayer identifying number for the child. If you meet all of the other requirements to claim the exemption or credit, and your child was born and died in 2014 and did not have a Social Security number or other taxpayer identifying number, instead of a TIN, you may enter "DIED" in column 2 of line 6c of the Form 1040 (.pdf) or Form 1040A (.pdf) and attach a copy of the child's birth certificate or a hospital record showing a live birth.

Additional Information:


Category: Earned Income Tax Credit
Subcategory: Qualifying Child Rules

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
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