Yes, she is your dependent as long as she passes the following tests. A baby born any time during the year is still considered to have lived with your the entire year.
In general, to be
a taxpayer’s qualifying child, a person must satisfy four tests:
Relationship — the
taxpayer’s child or stepchild (whether by blood or adoption), foster child,
sibling or step-sibling, or a descendant of one of these.
Residence — has the
same principal residence as the taxpayer for more than half the tax year.
Exceptions apply, in certain cases, for children of divorced or separated
parents, kidnapped children, temporary absences, and for children who were born
or died during the year.
Age — must be under the age of 19
at the end of the tax year, or under the age of 24 if a full-time student for
at least five months of the year, or be permanently and totally disabled at any
time during the year.
Support — did not
provide more than one-half of his/her own support for the year.
If a child is claimed as a qualifying child by two or more
taxpayers in a given year, the child will be the qualifying child of:
- the parent;
- if more than one taxpayer is
the child’s parent, the one with whom the child lived for the longest time
during the year, or, if the time was equal, the parent with the highest
AGI;
- if no taxpayer is the child’s
parent, the taxpayer with the highest adjusted gross income (AGI).
