Qualifying child rules

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

1. The Earned Income Credit

Generally, a child must live with you in the United States for more than half of the tax year to be a qualifying child. You may treat a child who was born alive or died in 2023 as having lived with you for more than half of 2023 if your main home was the child’s main home (or would have been) for more than half of the time he or she was alive in 2023. Whether your child was born alive depends on state law.

The earned income credit requires that you provide a valid social security number (SSN) for your qualifying child. If you meet all of the other requirements to claim this credit, and your child was born and died in 2023 and didn't have an SSN, instead of an SSN, you may enter "DIED" on line 2 of Schedule EIC (Form 1040), Earned Income Credit and attach a copy of the child's birth certificate, death certificate, or a hospital medical record showing a live birth. In addition, singles and couples who have SSNs can claim the credit, even if your children don't have SSNs. In this instance, you may be eligible for the earned income credit available to childless workers.

2. Dependency and/or Child Tax Credit  

Generally, the child must live with you for more than half of the tax year to be a qualifying child. You may treat a child who was born alive or died in 2023 as having lived with you for more than half of 2023 if your main home was (or would have been) the child's main home for more than half of the time he or she was alive in 2023. Whether your child was born alive depends on state law.

If you meet all of the other requirements to claim the child as a dependent, you usually must provide a taxpayer identifying number (TIN) for the child. If your child was born and died in 2023 and didn't have an SSN or other TIN, instead of a TIN, you may enter "DIED" in column 2 of the Dependents section of Form 1040, U.S. Individual Income Tax Return or Form 1040-SR, U.S. Tax Return for Seniors and attach a copy of the child's birth certificate, death certificate, or a hospital record showing a live birth.

The child tax credit requires that you provide a valid SSN for your qualifying child. If you meet all of the other requirements to claim this credit and your child was born and died in 2023 and didn’t have an SSN, instead of an SSN, you may enter “DIED” on column 2 of the Dependents section of Form 1040 or Form 1040-SR and attach a copy of the child’s birth certificate, death certificate or a hospital record showing a live birth.

• About Publication 501, Dependents, Standard Deduction, and Filing Information
• Publication 596, Earned Income Credit (EIC)
• Does My Child/Dependent Qualify for the Child Tax Credit or the Credit for Other Dependents?
• Whom May I Claim as a Dependent?
• Use the EITC Assistant
• Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents

Generally, you don't have to be entitled to claim the child as a dependent to claim the earned income credit based on the child being your qualifying child, because the support test for qualifying child as a dependent does not apply for the earned income credit. However, if your qualifying child was married at the end of your tax year, generally, he or she can't be your qualifying child unless you meet one of the following conditions:

• You're entitled to claim the child as a dependent, or
• The reason you're not entitled to claim the child as a dependent is that you released a claim to a dependency exemption for the child under the special rule for divorced or separated parents or parents who live apart

• Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent (PDF)
• Use the EITC Assistant
• Publication 596, Earned Income Credit (EIC)

No, the noncustodial parent may not claim a child as a qualifying child for the earned income credit based solely on the custodial parent's release of a claim to exemption for the child as their dependent.

• The custodial parent may still be able to claim the child as a qualifying child for the earned income credit if the residency test and all the other requirements are met.

Note: The custodial parent is generally the parent with whom the child lives for the greater number of nights during the year. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see Publication 501, Dependents, Standard Deduction and Filing Information.

• Publication 596, Earned Income Credit (EIC)
• Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent (PDF)
• Use the EITC Assistant