"Don Rosenberg, E.A." <taxoffice[at]rosieea.gccoxmail.com> wrote:
- quote -

Hoping this is not the case... however, SSAN is not always
required -

3. Personal Exemptions and Dependents

....

Social Security Numbers for Dependents

.... If your child was born and died in 2003, and you do not
have an SSN for the child, you may attach a copy of the
child's birth certificate instead. If you do, enter "DIED"
in column (2) of line 6c of your Form 1040 or Form 1040A.

- quote -

http://www.irs.gov/pub/irs-pdf/p17.pdf

--
** Working to make "taxes less taxing" **

Ohio Tax Man - Robert Thompson
Westerville (Columbus) Ohio

Asked in a newsgroup, answered in the newsgroup. Responses
to a public group are not emailed. This is done not to be
disrespectful of any request for a directed response, but
rather to aid in the public discussion in the newsgroup and
for peer review.

To not pay more tax than the law demands.

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- quote -

If they even ONE DAY in that year they can be claimed as a
dependent for the year.

Two years ago I had twin grandsons born on December 1. One
died the following day; the other after 8 days. Both were
claimed on the tax return. Carol

What can one expect of a day that begins with getting out of
bed.

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"Kelly and Robert" <firebud1[at]nmax.net> wrote:

- quote -

Yes, they can be claimed as a dependent. There is no
"part-year" deduction; it's all or nothing.

Joel Berry, CPA
Sugar Land, Texas

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- quote -

Any child that is born or died in any one year can be
claimed as a dependent even though they did not live for the
entire 12 months of that year.

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"Kelly and Robert" <firebud1[at]nmax.net> wrote:

- quote -

IRS Pub 501 is what you want to read (or the instructions
for your 1040 form). Any child who is born (or dies) prior
to midnight December 31 is considered to be your child for
the whole year.

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"Kelly and Robert" <firebud1[at]nmax.net> wrote:

- quote -

As long as they are born in the tax year they can be
claimed. They could be born on 12/31 [at] 11:59 pm and still
qualify.

Glen Hughes, CPA
www.glenhughescpa.com

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"Kelly and Robert" <firebud1[at]nmax.net> wrote:

- quote -

July 1, not June 1, is the cutoff for the last six months of
the year but neither date is relevant for purposes of
claiming a dependency exemption. A child born anytime
during the year, meaning even as late as Dec. 31, is treated
as the same as a child that was alive for the entire year.
The same rule applies to a dependent who dies during the
year.

For more information, go to the IRS tutorials link pasted
below and select module number 6, "What is the difference
between a personal exemption and a dependency exemption?"

http://www.irs.gov/app/understanding..._tutorials.jsp

Barney Byrd

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"Kelly and Robert" <firebud1[at]nmax.net> wrote:

- quote -

If a child is born 1 second before midnight on December 31,
you may claim the exemption for that child as if they lived
with you all year.

Wayne Brasch, CPA, M. S. Taxation

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"Kelly and Robert" <firebud1[at]nmax.net> wrote:

- quote -

A child born in 2003 is considered to have lived with you
the entire year for tax purposes. This is true even for a
child born on December 31. Please note that a Social
Security Number for the child is required.

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Kelly and Robert wrote:

- quote -

Here's an excerpt from IRS Pub 501 that explains why you
probably can claim the child:

Child born alive. If your child was born alive during the
year, and the dependency tests are met, you can claim the
exemption. This is true 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.

Here's the link to the whole section on dependents:
http://www.irs.gov/publications/p501/ar02.html#d0e2409

--

Alan
http://taxtopics.net

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Kelly and Robert wrote:

- quote -

A child born not later than 11:59PM on December 31 can be
claimed as a dependent.

Regards,
Bill
~~~~~~~~~~
William P. Brown, PhD, CPA
College of Business & Economics
Longwood University
http://www.longwood.edu/staff/wpbrown

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Kelly and Robert <firebud1[at]nmax.net> wrote:

- quote -

Yes.

Even if born a minute before midnight Dec 31.

And be sure to claim the child tax credit if eligible.

__
Art Kamlet ArtKamlet [at] AOL.com Columbus OH K2PZH

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"Kelly and Robert" <firebud1[at]nmax.net> wrote

- quote -

Yes, even children born on December 31st at 11:59 pm qualify
as your dependent as long as the other support tests are
met.

--
Paul A. Thomas, CPA
Athens, Georgia
taxman at negia.net

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Kelly and Robert wrote:

- quote -

Yes! If the child's birth certificate says the child was
born in 2003, then the child is your dependent in 2003
regardless of the month and day of birth <period
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Does anyone have a link or information regarding the
claiming of children.. If a child is born after June 1, can
they still be claimed as a dependent for that year being
less than 6 months..

thanks

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