Should I include a child who was born premature and only lived for one day so did not receive a SSN? We have received many medical bills for her brief stay in NICU

[xmasbaby0]

So very sorry for your loss.   In order to claim a child as a dependent on your tax return, you need a Social Security number.   Even if your child lived for only a day, you can claim the child as a dependent for the whole year.  You should be able to get a SSN.   Perhaps a social worker at the hospital can help you navigate how to do that.   And you can enter any medical expenses that you paid out of pocket in 2022.  You cannot enter outstanding medical bills or bills that were covered by insurance.   

If necessary, request an extension to file so that you can get the SSN before you file.   The extension would give you until mid-October to file and claim your child.   You can request an extension sometime in March if you need it.

[DoninGA]

So very sorry for your loss.

Yes you can claim the child as a dependent since the child was born alive.  However to claim the child on your tax return the return will have to be printed and mailed since the child did not have a Social Security number.  You need to write in the word "Died" on the form 1040 where a dependent's Social Security number is entered.

IRS Form 1040 Instructions page 22 - https://www.irs.gov/pub/irs-pdf/i1040gi.pdf#page=22

If your dependent child was born and died in 2022 and you do not have an SSN for the child, enter “Died” in column (2) of the Dependents section and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.

[Critter-3]

Not to be crass but the child is worth AT LEAST $2000 in credits on a return ... well worth the effort to get the SS# and the hospital should have automatically applied for it ... ask them for help.  Do  NOT file a return without the child ... if you do then when you amend to add the child you will only get $500 credit.  

ALSO ... when you do enter the child in the program you MUST indicate they lived with you ALL YEAR ... read the screen carefully ...

[xmasbaby0]

@DoninGA @piercefamily47 Thanks, DoninGA----I just learned something I was unaware of.  Glad you saw this and replied!

[Critter-3]

If you do go the "died" route then you will have to mail in the return with the required documents attached and wait months for the paper return to be processed.  Check with the hospital first ... they may have already started the SS paperwork automatically.

[Opus 17]

The short answer is, yes, you can claim a child who was born alive as a dependent, even if they died shortly after. A Social Security number is not absolutely required, but the tax return will go through easier if you have one.  

One important factor mentioned above is that you must file an original return listing the child and it must be “on time.“ On time means that you file before April 15, or that you get the extension and file before October 15. If you file a return that does not list the child and then you file an amended return later to add them, or if your tax return is considered late because you did not get the extension, then the child tax credit may not be paid.

Separately from the dependent issue, you and your spouse can list out-of-pocket medical expenses on schedule A as an itemized deduction. You may or may not get an actual tax benefit depending on your other deductions and tax situations.