How is the death of a child handled when it comes to tax purposes?

Question

I gave birth to a son in July 2006 who died shortly after, and have heard that he is still considered a dependant of mine as far as the IRS is concerned. I have tried to research this but have come up with nothing. Anyone know how this is handled? Because without a soc sec #, how can he be claimed? And please do not take this question the wrong way! My husband and I are still greiving the loss of our son Owen. I am just unclear about this.

Answer 1

I wont be too brutal on this one but this answer is on the irs web site.

Death or birth of child. A child who was born or died during the year is treated as having lived with you all year if your home was the child's home the entire time he or she was alive during the year. The same is true if the child lived with you all year except for any required hospital stay following birth.

Child born alive. You may be able to claim an exemption for a child who was born alive during the year, even if the child lived only for a moment. State or local law must treat the child as having been born alive. There must be proof of a live birth shown by an official document, such as a birth certificate. The child must be your qualifying child or qualifying relative, and all the other tests to claim an exemption for a dependent must be met.

Stillborn child. You cannot claim an exemption for a stillborn child.

Answer 2

As long as the child was alive at the time of birth, he/she can still be claimed as a dependent. Only if the child was stillborn, you could not use them as a dependent. In your case, yes you can.

Answer 3

I think that as long as the death occured later than 90 days following birth, you can claim him for the full year on your tax return. If it was less than 90 days, you can still itemize whatever expenses that your family incurred before his death. You may want to call H&R Block (they should tell you free of charge) just to make sure.

I am so sorry about your loss. It's not bad to ask this question. You just need clarification. You did still care for him the short time he was with you. Good luck.

Answer 4

I can not say for positive today, but in 1991 my daughter was stillborn, and I was still permitted to claim her on my taxes for that year! I am truly sorry for your loss!