How to claim a newborn on your taxes: credits & requirements

Congratulations on your new addition! Along with all the excitement of welcoming a new baby comes a few extra tax considerations. The good news? You may be able to claim your newborn for certain tax benefits if you and your baby meet the requirements for that benefit. This may be true even if your child was born on the last day of the tax year (December 31).

You’ll need your baby’s Social Security number and other tax documents before you file. You’ll also need to determine who is eligible to claim the child if more than one person could qualify.

First steps and dependent requirements when claiming a newborn

Having a baby often comes with paperwork, including a few important tax-related steps. Start by getting your baby’s Social Security number and confirming who is eligible to claim the child for each applicable tax benefit.

Step 1: Apply for a Social Security number

Apply for your baby’s Social Security number as soon as possible. You’ll typically need it to identify your child on your federal income tax return and claim child-related tax credits.

If you give birth in a hospital, you can usually request a Social Security number as part of the birth registration process. You can also apply through the Social Security Administration using Form SS-5, Application for a Social Security Card.

What if you haven’t received your baby’s Social Security number yet?

If your baby’s Social Security number hasn’t arrived by the tax filing deadline, consider filing Form 4868 to request an automatic six-month filing extension for your tax return. For the Child Tax Credit, the qualifying child’s valid Social Security number usually must be issued by the due date of the return, including extensions. Remember that requesting an automatic extension doesn’t extend your time to pay any taxes owed; you’ll need to pay any taxes by the due date of your return or you may receive a penalty for failing to pay.

Don’t assume you can file without your child and simply amend the return later. If the Social Security number wasn’t issued by the applicable due date, including extensions, an amended return may not preserve eligibility for credits with a timely Social Security number requirement.

Step 2: Determine who can claim the baby

Before claiming a tax benefit related to your newborn or older child, make sure the child meets the qualifying-child rules for that benefit.

A qualifying child typically must meet the applicable requirements:

• Relationship: The child must have an eligible relationship to you, such as your son, daughter, stepchild, adopted child, or eligible foster child.
• Age: The applicable age requirement depends on the tax benefit. For the Child Tax Credit, the child must be younger than 17 at the end of the tax year. To qualify as a dependent on your return, the child must be under age 19 at the end of the calendar year and younger than the taxpayer (or spouse if filing jointly). Exceptions are available for full time students and permanently and totally disabled dependents.
• Residency: The child typically must have lived with you for more than half the year or more than half the time they are alive during the year. Exceptions are allowed for temporary absences and children of divorced or separated parents.
• Support: The child cannot have provided more than half of their own financial support.
• Citizenship: The child generally must be a U.S. citizen, U.S. national, or U.S. resident alien or a resident of Canada or Mexico. Exceptions are available for nonresident children adopted during the year.
• Joint return: The child generally cannot file a joint return, except in limited circumstances such as filing only to claim a refund.
• Dependent status: The child must be properly claimed as your dependent when the applicable credit requires it.

Each tax credit or deduction has its own requirements, so qualifying for one benefit doesn’t automatically mean you qualify for every child-related tax break.

How does the residency rule apply to a newborn?

A baby born during the tax year typically meets the residency requirement if your home was the child’s main home for more than half the time the child was alive that year. This means a newborn may qualify even if they were born late in the year.

A temporary hospital stay after birth doesn’t usually count against the residency requirement. IRS rules treat certain temporary absences for medical care as time lived with the taxpayer.

Who claims the baby when parents are divorced or separated?

The custodial parent, which is usually the parent with whom the child lived for more nights during the year, is typically entitled to claim the child as a dependent.

The custodial parent may be able to release the claim to certain tax benefits to the noncustodial parent by completing Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent. The noncustodial parent attaches the form to their tax return.

Not every child-related tax benefit transfers to the noncustodial parent. For example, special rules apply to the Child and Dependent Care Credit and Head of Household filing status.

If parents lived together but didn’t file a joint return and both could otherwise claim the baby, IRS tiebreaker rules may apply. Usually, the parent with whom the baby lived longer has priority. If the baby lived with each parent for the same amount of time, the parent with the higher adjusted gross income may have priority.

How does having a baby affect tax filing?

Having a baby may affect your filing status and eligibility for certain tax breaks. You don’t claim a child as a stand-alone tax benefit (previously a dependent exemption was allowed). Instead, you claim a qualifying dependent and then claim the specific credits, deductions, or filing status for which you’re eligible.

If you’re unmarried and support a qualifying child in your home, you may qualify for Head of Household filing status. Head of Household generally offers a larger standard deduction and more favorable tax brackets than Single filing status.

If you’re married, having a child typically doesn’t change whether you file as Married Filing Jointly (MFJ) or Married Filing Separately (MFS). However, choosing MFS may affect the credits and deductions available on your return.

Your eligibility depends on the requirements of each tax benefit, including income, filing status, residency, support, and identification-number rules.

What tax credits apply when having a baby? What deductions?

When it comes to newborns and taxes, having a qualifying child may make you eligible for several credits and deductions. The amount you can claim depends on your income, filing status, expenses, and the requirements for each benefit.

Child Tax Credit/Additional Child Tax Credit

The Child Tax Credit may reduce your federal income tax by up to $2,200 per qualifying child for 2025, subject to income limits and other eligibility requirements. The Child Tax Credit itself is nonrefundable, but eligible taxpayers may qualify for the refundable Additional Child Tax Credit of $1,700 for 2025.

A qualifying child must typically have a Social Security number valid for employment that was issued by the due date of the return, including extensions.

Child and Dependent Care Credit

You may qualify for the Child and Dependent Care Credit if you paid someone to care for your qualifying child so you, and your spouse if filing jointly, could work or actively look for work.

A qualifying child for this credit is generally your dependent who was younger than 13 when the care was provided. You must identify the care provider on Form 2441 using the provider’s name, address, and taxpayer identification number.

Starting with the 2026 tax year, the maximum percentage of qualifying expenses used to calculate the credit increased to 50%, depending on adjusted gross income. The expense limit remains $3,000 for one qualifying person or $6,000 for two or more qualifying people. Tax-free dependent care benefits from an employer may reduce the expenses you can use to calculate the credit.

Earned Income Tax Credit

Adding a qualifying child may affect your eligibility for the Earned Income Tax Credit. The credit is available to qualifying workers and families, and eligibility depends on income, filing status, investment income, residency, and identification-number requirements.

For the Earned Income Tax Credit, your qualifying child generally must have a valid Social Security number.

Medical expense deduction

Childbirth and other medical expenses can add up. If you itemize deductions, you may be able to deduct qualifying unreimbursed medical and dental expenses that exceed 7.5% of your adjusted gross income.

Qualifying costs may include certain hospital charges and other eligible medical expenses paid for you, your spouse, or your dependents. Breast pumps and supplies that assist lactation may also qualify as medical expenses.

You can deduct only eligible expenses that weren’t reimbursed by insurance or another source.

If the standard deduction is a better option for you than itemizing your deductions, then you won’t be able to claim a medical expense deduction. However, you may be able to pay or reimburse some eligible expenses through a Health Savings Account (HSA) or other tax-advantaged health plan, subject to the plan’s rules.

Other tax considerations for new parents

Other financial and tax-planning topics to consider include:

• Gifts: Gifts your baby receives from relatives or friends generally aren’t taxable income to you or your child. Gift tax reporting, if required, is typically the donor’s responsibility.
• 529 plans: A qualified tuition program, commonly called a 529 plan, can help you save for your child’s education. Earnings may grow tax-free, and withdrawals for qualifying education expenses are generally tax-free. Your state may also offer a deduction or credit for eligible contributions.
• Adoption Credit: If you adopted an eligible child and paid qualified adoption expenses, you may qualify for the Adoption Credit. Separate eligibility and timing rules apply.
• 530A Child savings accounts (Trump Accounts): New federal child savings account provisions may apply to eligible children born from 2025 to 2028. Because implementation requirements are evolving, parents should review current guidance before opening or claiming benefits related to an account.
• State tax benefits: Your state may also offer child-related credits or deductions, subject to state-specific eligibility requirements.

How to claim a child on taxes

To claim a newborn for an applicable tax benefit:

1. Apply for your child’s Social Security number. Make sure you receive the number before the deadline required for the credit you plan to claim.
2. Review the dependent rules. Confirm that your baby meets the relationship, residency, support, citizenship, and other applicable requirements.
3. Determine who can claim the benefit. If another parent could claim the child, review custody, residency, and IRS tiebreaker rules.
4. Check the rules for each tax benefit. The Child Tax Credit, Child and Dependent Care Credit, Earned Income Tax Credit, and Head of Household filing status have different requirements.
5. Gather your documents. Collect identification records, childcare information, medical receipts, and any custody-related forms you may need.
6. Enter your child’s information accurately. Include your baby’s legal name, Social Security number, relationship to you, and other requested information on your return.
7. Complete any required forms. Depending on the benefit, you may need Schedule 8812, Schedule EIC, Form 2441, Form 8332, or another tax form.
8. Keep supporting records. Save your documents with your tax records in case the IRS requests additional information.

What documents are needed to claim baby tax credits?

The documents you need depend on the child-related credit or deduction you claim. Start with these records:

• Your baby’s Social Security card or Social Security number
• Birth certificate, adoption decree, or placement documentation
• Records showing where the child lived, if residency or custody could be questioned
• Childcare provider’s name, address, and Social Security number or employer identification number
• Childcare receipts or payment records
• Form W-10, Dependent Care Provider’s Identification and Certification, if needed
• Medical bills, receipts, insurance statements, and reimbursement records
• Form 8332 if the custodial parent releases an eligible claim to the noncustodial parent
• Income records needed to determine eligibility for income-based credits

You typically don’t submit all these documents with your tax return. Keep them with your tax records to support your eligibility and the amounts claimed.

Claiming a newborn on your taxes for the first time? We can help.

Whether you choose to file with a tax pro or file with H&R Block Free Online, you can rest assured that we’ll get you the biggest refund possible. *

*All tax situations are different. Not everyone gets a refund. See hrblock.com/guarantees for complete details.