Breadcrumb Region
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 2016 as having lived with you for more than half of 2016 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 2016.

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 2016 and didn't have an SSN, instead of an SSN, you may enter "DIED" on line 2 of Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach a copy of the child's birth certificate or a hospital medical record showing a live birth. 

   2. The Dependency Exemption 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 2016 as having lived with you for more than half of 2016 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 2016. Whether your child was born alive depends on state law.

If you meet all of the other requirements to claim the exemption or credit, you usually must provide a taxpayer identifying number (TIN) for the child. If your child was born and died in 2016 and didn't have an SSN or other TIN, instead of a TIN, you may enter "DIED" in column 2 of line 6c of the Form 1040 or Form 1040A, U.S. Individual Income Tax Return, and attach a copy of the child's birth certificate or a hospital record showing a live birth.

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