The following paragraph on that page states:
Child born alive. You may be able to claim
an exemption for a child born alive during the
year, even if the child lived only for a moment.
State or local law must treat the child as having
been born alive. There must be proof of a live
birth shown by an official document, such as a
birth certificate. The child must be your qualifying
child or qualifying relative, and all the other
tests to claim an exemption for a dependent
must be met.
This sounds that although there is birth certificate, the child still must pass the residency test, which is they must have lived with parents for 6 or more months. Am I missing something?
Thank you.
