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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:

Earned Income Credit. Generally, for a child to be your qualifying child for the earned income credit, the child must live with you in the United States for more than half of the tax year.  A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child’s home for more than half of the time he or she was alive in 2013.

  • The earned income credit generally 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 the same year, you will not be required to provide a social security number for that child.
  • Instead, 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.

Dependency Exemption and 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. A child who was born or died in 2013, is treated as having lived with you for more than half of 2013 if your home was the child’s home for more than half of the time he or she was alive in 2013.  The child must be born alive.  Whether your child was born alive depends on state or local law.

  • If you meet all of the other requirements to claim the deduction or credit and your child was born and died in the same year, you will not be required to provide a social security number for that child.  
  • Instead, 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.
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