Qualifying child rules

Yes, if you meet the requirements, you may claim:

1. The Earned Income Credit

Generally, a child must live with you in the United States for more than half of the tax year to be a qualifying child. You may treat a child who was born alive or died in 2023 as having lived with you for more than half of 2023 if your main home was the child’s main home (or would have been) for more than half of the time he or she was alive in 2023. Whether your child was born alive depends on state law.

The earned income credit requires that you provide a valid social security number (SSN) for your qualifying child. If you meet all of the other requirements to claim this credit, and your child was born and died in 2023 and didn't have an SSN, instead of an SSN, you may enter "DIED" on line 2 of Schedule EIC (Form 1040), Earned Income Credit and attach a copy of the child's birth certificate, death certificate, or a hospital medical record showing a live birth. In addition, singles and couples who have SSNs can claim the credit, even if your children don't have SSNs. In this instance, you may be eligible for the earned income credit available to childless workers.

2. Dependency and/or Child Tax Credit  

Generally, the child must live with you for more than half of the tax year to be a qualifying child. You may treat a child who was born alive or died in 2023 as having lived with you for more than half of 2023 if your main home was (or would have been) the child's main home for more than half of the time he or she was alive in 2023. Whether your child was born alive depends on state law.

If you meet all of the other requirements to claim the child as a dependent, you usually must provide a taxpayer identifying number (TIN) for the child. If your child was born and died in 2023 and didn't have an SSN or other TIN, instead of a TIN, you may enter "DIED" in column 2 of the Dependents section of Form 1040, U.S. Individual Income Tax Return or Form 1040-SR, U.S. Tax Return for Seniors and attach a copy of the child's birth certificate, death certificate, or a hospital record showing a live birth.

The child tax credit requires that you provide a valid SSN for your qualifying child. If you meet all of the other requirements to claim this credit and your child was born and died in 2023 and didn’t have an SSN, instead of an SSN, you may enter “DIED” on column 2 of the Dependents section of Form 1040 or Form 1040-SR and attach a copy of the child’s birth certificate, death certificate or a hospital record showing a live birth.

• About Publication 501, Dependents, Standard Deduction, and Filing Information
• Publication 596, Earned Income Credit (EIC)
• Does my child/dependent qualify for the child tax credit or the credit for other dependents?
• Whom may I claim as a dependent?
• Use the EITC Assistant
• Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents

Generally, you don't always have to be entitled to claim the child as a dependent to claim the earned income credit (EIC) when your child meets the rules to be a qualifying child for the EIC, although there are some restrictions.

You may still be eligible to claim the EIC on behalf of the child when the reason you’re not entitled to claim the child as a dependent is that you’ve released a claim to a dependency exemption for the child under the special rule for divorced or separated parents or parents who live apart. Form 8332 may assign the dependent exemption and the child tax credit to the other parent, but it does not apply for the EIC.

When there is no other taxpayer who also meets the tests to claim the child as their dependent, you may be eligible to claim the EIC with a qualifying child when you meet all the tests to claim the EIC with a qualifying child. Your qualifying child must also meet the age, residency, and joint return tests. You may be eligible to claim the EIC with a qualifying child even when the dependent tests for support have not been met.

However, if your child also met the qualifying child tests to be the dependent of more than one person, tiebreaker rules may apply.

If your qualifying child was married at the end of your tax year, generally he or she can't be your qualifying child if they filed a joint return for the year unless that person and that person’s spouse file the joint return only to claim a refund of withholding or estimated tax paid.
 

• Use the EITC Assistant
• Publication 596, Earned Income Credit (EIC)

No, the noncustodial parent may not claim a child as a qualifying child for the earned income credit based solely on the custodial parent's release of a claim to exemption for the child as their dependent.

• The custodial parent may still be able to claim the child as a qualifying child for the earned income credit if the residency test and all the other requirements are met.

Note: The custodial parent is generally the parent with whom the child lives for the greater number of nights during the year. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see Publication 501, Dependents, Standard Deduction and Filing Information.

• Publication 596, Earned Income Credit (EIC)
• Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent (PDF)
• Use the EITC Assistant