Ask The Taxgirl: Deceased Child
Taxpayer asks:
This last year I had a son born who only survived 1 day. Do I need to get a Social Security number for him? Do I claim him as a dependant?
Taxgirl says:
Gosh, I honestly can’t imagine how difficult this is for you and your family. My sympathies and thoughts are with you and your family.
I do have a bit of good news for you. You can claim your son on your tax return and you do not have to get a Social Security number for him. You just need to attach a copy of his birth certificate, death certificate, or hospital records to your tax return. Then, write “DIED” in column (2) of line 6c of your Form 1040.
Again, my sympathies. I sincerely wish you some joy in 2010.
The fine print
Be sure to read my disclaimer… Remember, I’m a lawyer, and we love disclaimers. But you know who loves them more? My malpractice carrier. Consider yourself warned.
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But the IRS will NOT allow this if the baby was stillborn….I mean, really?
Carla, that’s true.