No, you may not claim a stillborn child as a dependent on your tax return. According to the retrieved information from various IRS publications, including Publication 501 (2023), Publication 1380, and Publication 17 (2023), a stillborn child cannot be claimed as a dependent. The IRS explicitly states that you cannot claim a stillborn child as a dependent. This is because, for a child to be claimed as a dependent, there must be proof of a live birth shown by an official document, such as a birth certificate, and the child must meet the criteria of a qualifying child or qualifying relative.
Sources:
Publication 1380
Publication 501 (2023)
§ 152. Dependent defined
Publication 17 (2023)
