If my child was born in 2012, can I claim the child and dependent care credit?
For you to claim the child and dependent care credit, the child must be your qualifying child under the rules of the dependency exemption. Also, the qualifying child must have been under the age of 13 at the time services were provided.
Your child must have lived with you for more than 1 / 2 the year. A child born during the year is considered to have lived with you for the full 12 months as long as it lived with you the entire time after it was born. Time the child spent in a hospital following birth won't count against you.
You'll need the child's Social Security number (SSN) to file a return. If the child was born at the end of a calendar year, the SSN might not have arrived by the filing due date. If you haven't received your child's SSN by the due date of your return, you have 2 options:
File Form 4868 to request an automatic 6-month extension of time to file. You should receive the SSN during the extension period.
File your taxes without claiming the child as a dependent. Then, amend your return after you receive the child's SSN. You have 3 years to amend the return, starting from the later of these:
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This advice is for general information purposes only and may not apply to you. Every tax situation is different. This is not intended to be legal advice. Taxpayers should consult an H&R Block Tax Professional regarding their individual tax situation.