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Dependents & Exemptions

Question: My son was born on December 31. Can I claim him as a dependent and qualify for the child tax credit?


Yes, if your child was born alive during the year and the tests for claiming your child as a dependent are met, you may claim him as a dependent and take the full exemption. You may also be entitled to claim the:

  • Child tax credit and/or additional child tax credit
  • Head of household filing status
  • Earned income tax credit

Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for more information.

Additional Information:

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
1111 Constitution Avenue NW
Washington, DC 20224