ChristinaS
Expert Alumni

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You want to answer Yes. If one is born during a year or dies during a year, that person is considered to be eligible for a whole year.

You may treat a child who was born alive or died in 2016 as having lived with you for more than half of 2016 if your main home was the child’s main home (or would have been) for more than half of the time he or she was alive in 2016.

https://www.irs.gov/help-resources/tools-faqs/faqs-for-individuals/frequently-asked-tax-questions-an...