Can I Claim a Newborn Born on December 31?

Yes — for tax purposes, a child born on any day during the calendar year, including December 31, counts as having lived with you for the entire year. That means a baby born on December 31 entitles you to the full Child Tax Credit, any available credits for dependents, and potentially a more favorable filing status for that year. You'll need a Social Security number for the child to claim these benefits — apply for one at the hospital or through the Social Security Administration as soon as possible after birth. If the SSN isn't issued before you file, you can request an extension and file once you have it.