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If you were pregnant in 2016 but had the baby in 2017, can you claim the baby on your taxes?

 
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MichaelMc
New Member

If you were pregnant in 2016 but had the baby in 2017, can you claim the baby on your taxes?

No. The child must have been born sometime within 2016 to meet the residency test for being your dependent.

The following guidance is taken from IRS Pub. 501 Exemptions, Standard Deduction, and Filing Information:

"Death or birth of child. A child who was born or died during the year is treated as having lived with you more than half the year if your home was the child's home more than half the time he or she was alive during the year. The same is true if the child lived with you more than half the year except for any required hospital stay fol­lowing birth."

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