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.
- Who Can I Claim as a Dependent?
- What is My Filing Status?
- Am I Eligible for the Child Tax Credit?
- Use the EITC Assistant
Category: Filing Requirements, Status, Dependents, Exemptions
Subcategory: Dependents & Exemptions