问题 My child was born and only lived 40 minutes. Can this child be my qualifying child for the earned income credit and the child tax credit? 答案 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. 額外的訊息 About Publication 501, Dependents, Standard Deduction, and Filing Information Publication 596, Earned Income Credit (EIC) 帮助纳税人确定 CTC 和 ODC 资格的应用程序(英文) Whom may I claim as a dependent? Use the EITC Assistant Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents 类别 Earned Income Tax Credit 子类别 Qualifying child rules