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If the baby is born after 12/31/2009, it cannot be claimed on the 2009 tax return. It must be born anytime, even 1 second during the tax year (01/01/XX -12/31/XX).

That is true for any year.

The date the form to report that years financial activity is due is unimportant.

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Q: If you have a baby before April 15th can you claim on tax form for the last year?
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