First of all, I'm sorry for your loss. Regarding the tax credits, a child who is born and died during the same year is still eligible for the same tax treatment as though they'd lived, and resided with their parents, for the entire year. Per the IRS's qualifying child rules, "If you meet all of the other requirements to claim this credit, and your child was born and died in 2020 and didn't have an SSN, instead of an SSN, you may enter "DIED" on line 2 of Schedule EIC (Form 1040), Earned Income Credit and attach a copy of the child's birth certificate, death certificate, or a hospital medical record showing a live birth. " Please note that a return would have to be filed by mail, not efiled.
Nick K, EA
