My deepest condolences for your loss
Federal - Cannot claim a stillborn as a dependent. It must be a live birth at first.
State - there are some states that will give either a tax credit or deduction for stillborn births
Please review the link below for additional information: https://starlegacyfoundation.org/stillbirth-tax-information/
Here's a synopsis
Arizona - TY23: $2,300 Other Exemption, if the following apply
The stillbirth occurred during 2023.
You received a certificate of birth resulting in stillbirth from the Arizona Department of Health Services.
The child would have otherwise been a member of your household.
Arkansas - $500 credit is claimed on Form AR1000TC. Attach Certificate of Birth resulting in stillbirth (maximum credit is $500 per stillborn birth. Total credit cannot exceed amount of Total Tax).
Connecticut - 2023 Schedule CT-IT (See instructions for Line 4 on Page 3)
Michigan - Tax form information and changes for 2022
$5,000 for number of certificates of stillbirth from MDHHSMinnesota - Parents of Stillborn Children Credit
If you are a parent who experienced the stillbirth of a child in Minnesota, you may qualify for a refundable credit of $2,000.
To qualify, all of these must be true:
- You experienced a stillbirth of a child in Minnesota during the tax year.
- The Minnesota Department of Health issued a Certificate of Birth Resulting in Stillbirth for your child. Request a certificate from the Minnesota Department of Health or call [phone number removed].
- You would have been eligible to claim the child as a dependent.
Claim the credit by completing Schedule M1PSC, Credit for Parents of Stillborn Children.
If you are a nonresident or part-year resident, you may qualify based on your percentage of Minnesota income from Schedule M1NR, Nonresidents/Part-Year Residents.
Nebraska - 2023 Nebraska Individual Income Tax Booklet
Nebraska - Stillborn Child Tax Credit. A parent who experienced the stillbirth of a child in Nebraska may qualify for a $2,000 income tax credit upon meeting all the following requirements: The parent would have been eligible to claim the stillborn child as dependent if the child had been born alive. The Birth Resulting in a Stillbirth Certificate issued by the Nebraska Department of Health & Human Services must be attached when claiming the credit. The stillborn child advanced to at least the twentieth week of gestation. This credit must be claimed for the taxable year in which the stillbirth occurred. Only one credit is allowed per stillborn child. If you experienced more than one birth of a stillborn child, attach the Birth Resulting in a Stillbirth Certificate for each child and allow $2,000 for each stillborn child, entering the total on line 39.
North Dakota -Parents who lose a baby to stillbirth (fetal death) and file a North Dakota income tax return are eligible for a one-time deduction in the year the stillbirth occurred. The deduction is adjusted annually for inflation and therefore may change from year to year. North Dakota identifies a birth resulting in stillbirth or fetal death as the unintended death of a baby at 20 or more weeks gestation.
