If a child was born in 2018 and passed away within a few hours do taxpayers need a social security number for the deceased child in order to claim the Child Tax Credit ?

[TAXOH · Accepted solution]

I believe so.

[Terry53029]

No you do not need SS if child died see Pub 972 "If your dependent child was born and died in 2018 and you do not have an SSN for the child, enter “Died” in column (2) of the Dependents section of your tax return and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive"

[TAXOH]

Thanks Terry.

[Nona1]

Thank you for your answer. I will check out Pub 972 also.

[Terry53029]

you are welcome

[rbynaker]

I thought this was a statutory requirement for CTC.  The very next paragraph (same p972 referenced above) says:

"If your child does not have the required SSN, you cannot use the child to claim the CTC (or ACTC) on either
your original or amended 2018 tax return."

and then the tip right after that:

"If your child is a qualifying child for the CTC, but does not have the required SSN, see Credit for Other Dependents (ODC) next."

Rick

[Nona1]

That's what I thought was the case under the new tax law but I was not sure if anyone knew if there was an exemption for a child who was born and passed away within a few hours of birth.

[rbynaker]

I don't know the answer but I just wanted to point out the contradiction in Pub 972.  For $1,500 more in credit, I'd be inclined to see if they can get a SSN based on the birth certificate.  Sounds stupid but I'd file it under "unintended consequences."  What a sad situation.

I would tend to interpret 24(e) to be absolute:

https://www.law.cornell.edu/uscode/text/26/24#e

Rick

[Nona1]

It does sound absolute. Thank you for your help.