Yes, the person filing his return can claim the child if it was his year even if he passed. Talk to that person to see what is best for both of you ... he may not need the deduction.
Also remember ... if you are the custodial parent according to the IRS definition then the child benefits can be split according to these rules ...
The requirement, to be custodial parent, is that the child lived
with you MORE than 50% of the time. One of you has to be the custodial parent
and the other the non-custodial parent. The IRS expects you to count the nights
the child sleeps at each home.
Generally, only the custodial parent is eligible to claim the following tax breaks:
'the dependent's personal exemption
- head of household filing status (if applicable)
- child and dependent care tax credit
- child tax credit and additional child tax credit
- earned income tax credit
- exclusion for dependent care benefits
- tuition and fees deduction or the education tax credits
However, the custodial parent can waive
his or her right to claim a dependent in favor of the non-custodial parent by
giving the non custodial parent a signed form 8332. The non-custodial parent would
then be able to claim:
- the dependent's personal exemption,
- child tax credit and additional child tax credit
- tuition and fees deduction or the education tax credits
