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Per IRS Pub 17

https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170876

Death or birth of child.   A child who was born or died during the year is treated as having lived with you more than half of the year if your home was the child's home more than half of the time he or she was alive during the year. The same is true if the child lived with you more than half the year except for any required hospital stay following birth.

Child born alive.   You may be able to claim an exemption for a child born alive during the year 2016, 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.

Born and died in 2016.   If your child was born and died , and you don’t have an SSN for the child, you may attach a copy of the child's birth certificate, death certificate, or hospital records instead. The document must show the child was born alive. If you do this, enter “DIED” in column (2) of line 6c of your Form 1040 or Form 1040A.


[This pub will be updated to 2017 next year]

**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.**