Consult woth your cpanto get a social security number and see if you qualify for using the child on the return.
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If he was born and died in 2013 Enter Deceased in the space for the social security number. If he was born prior to 2013 and you can't get a social security number for him, then enter deceased with no social security number in that space. You may have to fight with the IRS to keep the exemption and child tax credit. Sorry for your loss.
See enclosed extract and link where IRS tells you exactly what to do if child born and died in same tax year w/o SSN. http://www.irs.gov/publications/p17/ch03.html#en_US_2012_publink1000171040
Born and died in 2012. If your child was born and died in 2012, and you do not have an SSN for the child, you may attach a copy of the child's birth certificate, death certificate, or hospital records instead. The document must show the child was born alive. If you do this, enter “DIED” in column (2) of line 6c of your Form 1040 or Form 1040A.
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