Page 40 - Dependents for Individuals
P. 40

Residency Test: Child Born Alive










                                                                                       Child

                                                                                        You may be able to claim as a
                                                                                           dependent a child born alive during

                                                                                           the year, even if the child lived only
                                                                                           for a moment.
                                                                                        State or local law must treat the
                                                                                           child as having been born alive.
                                                                                           There must be proof of a live birth
                                                                                           shown by an official document, such
                                                                                           as a birth certificate.
                                                                                        The child must be your qualifying
                                                                                           child or qualifying relative, and all
                                                                                           the other tests to claim the child as a
                                                                                           dependent must be met


















    https://lentcpa.com                                                                                                              38
   35   36   37   38   39   40   41   42   43   44   45