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Dependents & Exemptions

Question: My son was born on December 31. Can I claim him as a dependent? If so, will he be also qualified for the child tax credit?

Answer:

If your child was born alive during the year, and the dependency tests are met, you may claim him as a dependent and take the full exemption.

  • You may be entitled to a child tax credit for him.
  • Please refer to Publication 501, Exemptions, Standard Deduction and Filing Information.
  • Refer to the Instructions for Form 1040 (PDF) for information about the child tax credit.

Category: Filing Requirements, Status, Dependents, Exemptions
Subcategory: Dependents & Exemptions

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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
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224