You may qualify for the credit if you experienced the stillbirth of a child in Nebraska and all the following apply:
- You would have been eligible to claim the stillborn child as dependent if the child had been born alive.
- You submit your The Birth Resulting in a Stillbirth Certificate issued by the Nebraska Department of Health & Human Services.
- The stillborn child advanced to at least the twentieth week of gestation.
- The stillbirth happened in 2025.