Deductions & credits

Sometimes the IRS does select returns for review when they are claiming the Earned Income Credit.  It doesn't necessarily mean something is wrong.  

I have attached a chart that shows the rules for claiming a dependent from IRS Publication 501.  Under #3, you will see that at the bottom of the chart, it indicates that there is an exception for children born during the year.  Even if your child was born towards the end of the year, you can still claim them.