A child born and died in 2020 is deemed to have lived with you all year even if the child only lived a few minutes if it was a live birth and a birth certificate issued.
If the child has a SSN then file using that. If no SSN then you will have to paper file and write DIED in place of the SSN and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show that the child was born alive.
IRS Pub 17, page 12.
https://www.irs.gov/pub/irs-pdf/p17.pdf
**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.**
