There are different rules based on whether you and the father live apart or together. Also, whether you are married or single. The child is considered to have lived all of 2016 even though she was born in December.
If you are married you would file together and claim your child.
If you and the father live together then your child becomes the qualifying child of more than one person. Only one person can actually
treat the child as a qualifying child to take all of
the following tax benefits (provided the person
is eligible for each benefit).
- 1. The exemption for the child.
- 2. The child tax credit.
- 3. Head of household filing status.
- 4. The credit for child and dependent care
expenses.
- 5. The exclusion from income for dependent
care benefits.
- 6. The earned income credit.
You can make an agreement that only one of you claims the child or under the Tie-Breaker Rules the IRS will treat the child
as the qualifying child of the parent with
whom the child lived for the longer period
of time during the year. If the child lived
with each parent for the same amount of
time, the IRS will treat the child as the qualifying
child of the parent who had the
higher adjusted gross income (AGI) for the
year.
If you do not live in the same household as the father, you are entitled to claim your daughter as a qualifying child if you meet the rules noted on the attachment . If you live with someone else, such as your parents you may allow them to claim your daughter if you are not the qualifying child of your parents.
