AboutMike Wellman Expertise I was a former Manager with Price Waterhouse, now PricewaterhouseCoopers, the largest accounting firm in the world. I have had clients in almost every industry and of every size.
I will only answer questions dealing with IRS problems such as delinquent tax returns, Offers in Compromise (Tax Settlement), IRS collection matters including installment agreements, liens, levies, seizures, audits, appeals, innocent spouse claims and injured spouse claims. All other will be referred to the question pool.
Experience Over 25 years experience in taxation specializing in IRS collections, examinations and appeals.
Publications New York Times, Wall Street Journal, Your Money.
Education/Credentials BBA, Baylor University.
Awards and Honors IRSOS.com won the Knowledgeweb award for educational excellence for content.
Expert: Mike Wellman Date: 1/21/2008 Subject: My deceased son
Question I had my baby in may 2007 and he passed away the same day. I was told that as long as I have proof that he was born and he weighed a certain amount even though I don't have his social security number that i can still file him on my taxe return for that year. Is that true?
Answer I am sorry for your loss. I lost my nineteen year old a while back.
This issue is a matter of state law. If a child is born and dies in the same year - you are entitled to the exemption for the entire year. However, if a child is stillborn, no exemption is allowed. So it gets into hospital procedure and state law as to whether the child was alive and for how long.
As a practical matter, you need a social security number to get the exemption and you cannot get one without a birth certificate. I know that may be difficult to deal with - but that is the law and practical reality of it.
