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Dependents & Exemptions

Question:   My son was born on December 31st. Can I claim him as a dependent? If so, will he be also qualified for the Child Tax Credit?

Answer:   If your child was born alive during the year, and the dependency 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.
  • Refer to the Form 1040 Instructions for information about the Child Tax Credit.

Additional Information:
Category: Filing Requirements/Status/Dependents/Exemptions

Subcategory: Dependents & Exemptions


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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224


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Page Last Reviewed or Updated: December 01, 2008