Child Born Alive. You
may be able to claim an exemption for a child who was 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.
Stillborn child. You can't claim an exemption for a stillborn child.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
