Foster parents v biological parent

[BP.]

Foster child was placed by the court with clients several years ago. He lived with them through mid-July 2008. The clients had been going through the adoption process, but the biological mom stepped in to assert her parental rights, and the court placed the child back with her as of mid-July 2008.

The mom has already claimed the child as a dependent on her 2008 return. Since their efile was rejected, the former foster parents want to file their return by mail to claim the child.

Looks to me like this child was the QC of the foster parents for over half the year, and the biological mom has no dependency claim to the child for 2008.

Wondering who you think has the superior dependency claim? Thanks!

[Uncle Sam]

Foster Parent/Biological Parent

I suggest your client get legal advice before proceeding further.
The family court would be in a position to determine which parent can claim the child.
It's POSSIBLE that the biological parent - even though had less TIME with the child - MAY have spent MORE MONEY in supporting the child.

[BP.]

It's POSSIBLE that the biological parent - even though had less TIME with the child - MAY have spent MORE MONEY in supporting the child.

Discussed support- biological parent provided little support.

[Uncle Sam]

Foster/Biological Parent

How do you know the biological parent already filed and the e-file got rejected?

I still believe this is something that your client needs to settle through the family court, or at least contact an attorney to resolve.

[BP.]

How do you know the biological parent already filed and the e-file got rejected?

My statement "their efile was rejected" refers to the former foster parents, my clients. I, of course, don't know what the biological mom did. But I can make the assumption that the biological mom claimed the child already, causing the foster parents' efile to reject. That's why the former foster parents need to paper file if claiming the child. The rejection was due to dependent in question appearing on another tax return, so we can figure what likely happened.

Why do you think money spent for support is an issue in this case? Also wondering why you think family court should resolve the matter. Thanks!

Cheers!
Barb

[Uncle Sam]

Foster/Biological Parent

An agreement SHOULD have been reached when the biological parent came to pick up child as to who is going to claim the child.
Neither you or I are in a position to determine that (unless you're an attorney in family court matters).

[Bill Tubbs]

Qualifying Child

Child lived with foster parents for January - mid-July, right?

Sounds to me that it is pretty clear cut that the foster parents should be able to claim the foster child REGARDLESS whether biological parent provided more support. Page 17 of the 1040 instructions:
Step 1: A Qualifying Child is a child who is your
a) Foster Child
b) under age 19 (presumed)
c) did not provide over half his or her own support -- it doesn't say that the foster parents had to provide over half the support
d) (KICKER!) Lived with you for more than half of 2008.

Done.

Bill