Military members on active duty outside of the U.S. or Puerto Rico qualify for an automatic two-month extension — no need to file Form 4868. This pushes the filing deadline back to June 15. To receive this extension, you must attach a statement to your tax return explaining your situation and how you qualify. But, if you owe tax, the IRS will still charge interest and late payment penalties from the regular due date onward.
You can only claim the child for the tax year the child was born although Georgia allows this for the pregnant woman and legislation is being discussed to allow that country wide. That is not the law currently.
