[normy]

So if my wife learns she is pregnant in early January and the child was conceived in Dec. do I get to deduct the child as a dependent for the previous year?

[Mrs. Don-o]

You should! :o)

BTW, in an uneven and erratic way, the child before birth is accorded some legal status at some times and in some places. For instance, an unborn child can be a named beneficiary of an insurance plan (I know one); a named individual consumer of medical services; a plaintiff in a liability case; and an heir of real property.