Biz Write-Offs LogoBiz Write-Offs

Baby born in December

Full $2,200 credit

Can You Write Off Baby Born in December?

Short answer: Yes: a baby born any day of the year, even December 31, gets the full child tax credit and can make a single parent head of household.

Your filing status and credits are set by your situation on December 31 and what you report on Form 1040; keep the IRS notices and forms behind each claim.

Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.