Question
My daughter was born on December 31. May I claim her as a dependent and also claim the child tax credit?
Answer

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 her as a dependent. You may also be entitled to claim:

  • The child tax credit (CTC) and/or additional child tax credit (ACTC)
  • Head of household filing status
  • The earned income credit (EIC)

For information about taxpayer identification number requirements, see the Instructions for Form 1040 or My daughter was born at the end of the year. We're still waiting for a social security number. May I file my return now and provide her social security number later?

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

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