The state of MI takes a different stand on this :
In 2018, Michigan passed a law to allow parents to claim their stillborn child as a one-time dependent on their taxes. This assistance is meant to offset medical and funeral expenses to grieving parents; a child who dies a day before birth should be treated the same as a child who dies a day after birth. The House and Senate votes on those bills were unanimous.
The legislation passed on Tuesday will waive the fee for a certificate of stillbirth. The certificate is needed to claim the stillborn child as a dependent.
