If your child was born alive during the year, and the exemption tests are met, you may take the full exemption. You may be entitled to a Child Tax Credit for him. Please refer to Publication 501, Exemptions, Standard Deduction and Filing Information. Please refer to the Form 1040 Instructions for information about the Child Tax Credit.

References:

• Form 1040 Instructions
• Publication 501, Exemptions, Standard Deduction and Filing Information
• Tax Topic 354, Dependents

Yes. The child tax credit can only be claimed by the parent claiming the exemption. In this case the noncustodial parent would qualify for the dependency exemption and therefore the child tax credit. Please refer to "Child tax credits" in the index to the Form 1040 Instructions, Individual Income Tax Return or the Form 1040A Instructions, U.S. Individual Income Tax Return. The referenced pages will explain who qualifies for this credit, and how to calculate it.

For more information refer to Publication 17, Your Federal Income Tax, Publication 972, Child Tax Credit, or Tax Topic 606, Child Tax Credit.

Generally, you can claim both the child tax credit and the child and dependent care credit on the same return if you qualify for both credits. If you qualify for one or both credits, you can claim the credits on Form 1040 (PDF), U.S. Individual Income Tax Return, or Form 1040A (PDF), U.S. Individual Income Tax Return. Please refer to "Child tax credit" in the index to the instructions for Form 1040 Instructions or the Form 1040A Instructions . The referenced pages will explain who qualifies for the child tax credit, and how to calculate it. Refer also to Publication 17, Your Federal Income Tax,Publication 503, Child and Dependent Care Expenses, Tax Topic 602 Child and Dependent Care Credit and Tax Topic 606, Child Tax Credit.

References:

• Form 1040 Instructions
• Form 1040A Instructions
• Tax Topic 606, Child Tax Credit

Yes, you can claim the child tax credit for a child with an ITIN (individual tax identification number) if you otherwise qualify.

Please refer to "Child tax credits" in the index to the instructions for Form 1040 Instructions or Form 1040A Instructions . The referenced pages will explain who qualifies for the child tax credit, and how to calculate it. For additional information, refer to Publication 972, Child Tax Credit or Tax Topic 606, Child Tax Credit.

If your child was born alive and died during the same year, and the exemption tests are met, you can take the full exemption. This is true even if the child lived only for a moment. Whether your child was born alive depends on state or local law. There must be proof of a live birth shown by an official document such as a birth certificate. Under these circumstances, if you do not have a social security number for the child, you may attach a copy of the child's birth certificate instead and enter "DIED" in column 2 of line 6c of the Form 1040 (PDF) or Form 1040A (PDF).

Normally, to be qualifying child and meet the residency test, your child must have lived with you for more than half of the tax year. For earned income credit purposes, if your child was not alive for more than half of the year, the year, the child is considered to meet the test as if the child lived with you for the entire time he or she was alive during the year. The earned income credit generally requires that you provide a valid social security number for your qualifying child. If you meet all the other requirements to claim this credit and your child was born and died in the same year, you will not be required to provide a social security number for that child. Instead, you may enter "DIED" on line 4 of Form 1040, Schedule EIC (PDF) Earned Income Credit, and attach a copy of the child's birth certificate.

References:

• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Publication 596, Earned Income Credit
• Tax Topic 601, Earned Income Credit
• Tax Topic 606, Child Tax Credits