Death of a child

deermit said:

What is the name of your state? Indiana
Hello, I have a very difficult to ask tax question.
My wife had our 1st baby on 02/05/2005, unfortunately our son died at birth (still-born). Should he be claimed on our taxes (federal & state) or do I leave just him off?
Thanks for your help Tim

Click to expand...

rmet4nzkx said:

I'm sorry for your loss.
Unfortunatly, there must be a live birth to have an exemption. You cannot claim a dependency exemption for a stillborn child. Please refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.
http://www.irs.gov/faqs/faq-kw189.html

Click to expand...