Here's a link to the draft Form 1040 Instructions regarding children that are born or die during the year:
https://www.irs.gov/pub/irs-dft/i1040gi--dft.pdf
See page 21 - "Exception to time lived with you."
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
