Claiming a baby come tax time?

As long as the grandchild lived with the grandparents for more than half of the year (or since its birth if it's been less than 6 months since its birth) they can claim the child under the Qualifying Child rule as long as the child didn't provide more that half of its OWN support. Grandchildren are treated the same as children under the Tax Code.

Both the mother and the grandparents can claim the child under the Qualifying Child rule. If they cannot agree the exemption goes to the parent by default.

They may also be able to claim their daughter either as a Qualifying Child if she's a full time student for at least 5 months in 2009 or as a Qualifying Relative if she's not a student. Under the QC rule the same residency rule applies -- more than half of the year -- as does the support rule. Under the QR rule the daughter would have to have lived with the parents for the entire year, had less than $3,650 in gross income excluding only non-taxable Social Security, and received more than half of her support from her parents.

If her parents can claim her, and the father of the baby cannot claim the baby, then the parents probably can claim the baby.

If the father of the baby can claim the baby, then her parents cannot.

If the parents cannot claim her, and the father of the baby cannot claim the baby, then she probably could claim the baby, if she wanted to do so, and her parents probably can, if she decides not to do so.

if the baby arrives prior to midnite, Dec. 31, 2009, yes, the g'parents can claim the baby and their daughter as a qualifying relative(since she is now 19) if she lived with the the ENTIRE YEAR and had no income, and no one else is claiming her(same with the baby, no one else can claim the child)