You are allowed a North Dakota deduction if you meet
all of the following conditions:
1. You are the parent of a child who was stillborn in 2025.
2. You received or obtained a certified copy of a Fetal Death Record (Certification of Fetal Death) from the North Dakota Department of Health, Division of Vital Records
website .
3. You would have been eligible to claim the child as a dependent on your 2025 federal income tax return if the child had been born alive.
See the
Form 1040 instructions for complete rules on who can be claimed as a dependent.