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

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 2024 as having lived with you for more than half of 2024 if your main home was the child’s main home (or would have been) for more than half of the time the child was alive in 2024. 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 didn't have an SSN because the child was born and died in 2024, you may enter "DIED," instead of an SSN, 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, if you have an SSN and are otherwise eligible for the credit, you may claim the credit, even if your qualifying child didn't have an SSN for another reason. 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 2024 as having lived with you for more than half of 2024 if your main home was (or would have been) the child's main home for more than half of the time the child was alive in 2024. Whether your child was born alive depends on state law.

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 for your qualifying child and the child didn’t have an SSN because the child was born and died in 2024, you may enter “DIED,” instead of an SSN, 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.

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