Per Pub 17 <a href="
http://www.irs.gov/publications/p17/ch03.html#en_US_2013_publink1000170876" rel="nofollow" target="_blank">
http://www.irs.gov/publications/p17/ch03.html#en_US_2013_publink1000170876</a>
"Child born alive. You may be able to claim an exemption for a child 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. "
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
