@mmoser2019 wrote:
He was a twin and we received one, but something happened on the hospital's end with the filing of his social security card. We have sent in his birth and death certificate. What are my options? When we filed last year they didn't allow our deduction for him then, but we didn't really question it as we were grieving and couldn't handle the battle then.
You can claim your son for both 2019 and 2020. A child born or died anytime during the year is deemed to have lived with you the entire year so in the depended interview say he lived with you the entire year.
Print and mail your tax returns and write DIED in place of the SSN and attach a copy of the birth certificate and death certificate.
See IRS Pub 17
https://www.irs.gov/publications/p17
Dependent's SSN.
You must provide the SSN of each dependent you claim, regardless of the dependent's age. This requirement applies to all dependents (not just your children) claimed on your tax return.
Your child must have an SSN valid for employment issued before the due date of your 2020 return (including extensions) to be considered a qualifying child for certain tax benefits on your original or amended 2020 return. See chapter 14 and Pub. 596..
Exception.
If your child was born and died in 2020 and didn't have an SSN, enter "DIED" in column (2) of the Dependents section of Form 1040 or 1040-SR 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.
See IRS Pub: page 12.
https://www.irs.gov/pub/irs-pdf/p501.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.**
