I didn’t work this year and had a baby. Am I able to file taxes for him?

lliiinaaa

I didn’t work this year and had a baby. Am I able to file taxes for him?

CorinaE

The IRS indicates that it may be beneficial to file a tax return even if you are not required to file.

Generally, you need to file if:

• Your income is over the filing requirement
• You have over $400 in net earnings from self-employment (side jobs or other independent work)
• You had other situations that require you to file

However, you can still choose to file even if you are not required to.

If you file, you can claim a child as a dependent when they meet all the qualifying child tests:

1. Relationship, a child must be your son, daughter, stepchild, or foster child, or a descendant (for example, your grandchild) of any of them; or your brother, sister, half brother, half sister, stepbrother, or stepsister, or a descendant (for example, your niece or nephew) of any of them.
2. Age, a child must be under age 19 at the end of the year and younger than you (or your spouse if filing jointly); a student under age 24 at the end of the year and younger than you (or your spouse if filing jointly); or permanently and totally disabled at any time during the year, regardless of age.
3. Residency, your child must have lived with you for more than half the year. There are exceptions for temporary absences, children who were born or died during the year, adopted or foster children, kidnapped children, and children of divorced or separated parents.
4. Support, the child can't have provided more than half of the child’s own support for the year.
5. Joint return, the child can't file a joint return for the year.

Claiming a qualifying child may affect your eligibility for claiming the Head of Household filing status, Child Tax Credit, Child Care Credit, and Earned Income Credit on your tax return.