Jump to content
ATX Community

Dependent Child


Recommended Posts

A single mother client just had her second child on October 7, 2023. He is of course a qualifying dependent but not having lived in the home for over six months can she get the EIC  for him. If memory serves she gets both the EIC and the Child Credit for him but it never hurts to make certain. She already claims HOH as she has an earlier child already. 

Link to comment
Share on other sites

I referenced this to the PPS and they came up with this from Pub 596 "Birth or death of child. A child who was born or died in 2023 is treated as having lived with you for more than half of 2023 if your home was the child's home for more than half the time the child was alive in 2023." The child was in mom's womb for nine months of 2023 but surely was living with her. Strangely they did not come out and say the child qualifies for the EIC advising I might consider filing a paper return. I am of the opinion I can enter 12 months in my ATX software in the dependent section and proceed from there. Their thought may have been that since entering 3 months in the software it would not allow the credit my solution was to have her file on paper which meant I could show him as 12 months of residence by penciling it in. 

Link to comment
Share on other sites


It doesn't matter when the child was born as long as it lived with the parent for half the time it was alive. Even if born on Dec. 31, it is considered qualified for both credits.  Enter 12 months in the software and forget  about a paper return.  

How long it was in the womb counts for nothing as far as the credits.   This is just overthinking. 

  • Like 2
Link to comment
Share on other sites

Well I am going ahead and figure her return allowing both credits which I had thought rightly was correct. The manner in which the regs were written are less than clear. Much better to say a child born in a specific year who qualifies as a dependent qualifies for the respective credits regardless of their birthdate in that year.😀

Link to comment
Share on other sites

Join the conversation

You can post now and register later. If you have an account, sign in now to post with your account.

Reply to this topic...

×   Pasted as rich text.   Restore formatting

  Only 75 emoji are allowed.

×   Your link has been automatically embedded.   Display as a link instead

×   Your previous content has been restored.   Clear editor

×   You cannot paste images directly. Upload or insert images from URL.

  • Recently Browsing   0 members

    • No registered users viewing this page.
  • Create New...