You are allowed a deduction if you meet all of the following conditions:
1. You are the parent of a child who was stillborn in 2020.
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 or its offices located in the Judicial Wing, State Capitol, First Floor, Room 118.
3. You would have been eligible to claim the child as a dependent on your 2020 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.