| From the IRS Publication 501, as shown below;
"You may be able to claim an exemption for a child who was born alive during the year, even if the child lived only for a moment. State or local law must treat the child as having been born alive. There must be proof of a live birth shown by an official document, such as a birth certificate. The child must be your qualifying child or qualifying relative, and all the other tests to claim an exemption for a dependent must be met."
Since your child lived for a few days in 2008, I would conclude that means your baby survived for more than a moment and hence would qualify for a exemption deduction for the tax year 2008!
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