Question My child was stillborn. May I claim my child as a dependent on my tax return? Answer In order to claim a newborn child as a dependent, state or local law must treat the child as having been born alive, and there must be proof of a live birth shown by an official document like a birth certificate. Due to these requirements, you may not claim a stillborn child as a dependent. Additional Information Whom may I claim as a dependent? Publication 501, Dependents, Standard Deduction and Filing Information Category Filing requirements, status, dependents Sub-Category Dependents