Deceased Child Prior to SSN Issued / Death or Birth During The Year

In lieu of a SSN for the child, enter “DIED” in the SSN field of the dependent area of the return.

Death or Birth

An individual will meet the residency test who died during the year, but had lived with the TP as a member of the TP household until death. The same is true for a child who had been born during the year and lived with the TP as a member of the TP household for the remainder of the year. The test is also met if a child had lived with the TP as a member of the TP household except for any required hospital stay following birth. If the TP dependent died during the year and the TP otherwise qualifies to claim an exemption for the dependent, the TP can yet claim the exemp­tion.