We had a child on 2/3/19. Do we exclude him as a dependent until next tax season since he was born after 12/31, or would we be leaving money on the table that way?

[DoninGA · Accepted solution]

Only a child born in 2018 can be entered as a dependent on a 2018 tax return.  You can enter him as a dependent on the 2019 tax return filed next year.

[Opus 17]

If the child was not alive for at least one minute in 2018, he is not a dependent on your 2018 tax return.