Dependency for Adopted Child

[GTS1101]

I have a client who legally adopted a child several years ago. In 2009 the child lived about seven months with her biological parents and about five months with my client who are the legal parents of the child. Since the child lived with the biological parents for more than half the year does that person get to claim the dependent or did that person give up her parental rights and therefore the child is no longer her child so she/he can't claim the dependent? My client does not seem to qualify to claim the child as a qualifying child because the child lived with them for less than half the year but could qualify as qualifying relative as they provided over 50% of the support.

Thanks!

GTS1101

[S T]

Adopted Child

There was another thread in the last week or so about a similar issue,

here is the link http://www.thetaxbook.com/forums/sho...light=adoption

maybe the info will assist you.

Sandy

[Gretel]

I wonder if the stay with the birth mom could be considered temporary absence.

[Dusty2004]

I was thinking like Gretl

I would want to know why the child spend so much time with the birth mother. Wanted to get to know? Medical reasons? Went to school there? etc.

Dusty

[Kram BergGold]

Partial Answer

If the birth mom is still considered a parent under the tax law then she gets the kid. She meets all of the tests to claim the kid as a qualifying child. Once the kid is a qualifying child of someone else the adoptive mom is out of luck. I have no idea if the birth mom is still considered a mom under the tax laws. This could be an issue of state law.