If your child was born alive and died during the same year, and the dependency exemption tests are met, you can take the full dependency exemption. This is true even if the child lived only for a moment. Whether your child was born alive depends on state or local law. There must be proof of a live birth shown by an official document, such as a birth certificate.

Under these circumstances, if you do not have a Social Security number for the child, you may attach a copy of the child's birth certificate instead and enter "DIED" in column 2 of line 6c of the Form 1040 or Form 1040A.

As the TaxACT program requires a valid social security number to calculate certain credits and deductions, enter a "dummy" SSN of 899-99-9999 for the individual who does not have a number. Print the return and then white out the "dummy" SSN from anywhere it appears in the return before mailing the return to the IRS.

You would need to paper file the return along with a copy of the birth certificate.

When entering through the program, you will need to enter "12" for the number of months your child lived with you. This will allow the program to accurately calculate the proper credits for your tax return.