Foster Child

[rjholmes]

I have done an extensive search but cannot find an answer to my question. Child was born in Oct. 2010 and was immediately placed in a foster home. The foster parents actually picked up the baby in the hospital after she was born and has cared for her since then. Can they claim her as a dependent if they provided over half of her support? I know the normal time for a foster child to be in the household is six months, but what about the ones born late in the year?

[oceanlovin'ea]

I think that the same principle would apply as for your own child. The child was born during the year and the foster parents cared for the child all the time she was alive during the year. So I would say they can claim her.

Linda

[solomon]

I have done an extensive search but cannot find an answer to my question. Child was born in Oct. 2010 and was immediately placed in a foster home. The foster parents actually picked up the baby in the hospital after she was born and has cared for her since then. Can they claim her as a dependent if they provided over half of her support? I know the normal time for a foster child to be in the household is six months, but what about the ones born late in the year?

§152(f)(A)(ii) has as one definition of a child as an eligible foster child. If placed in the home by an appropriate agency, then she would be a qualifying child. This would be no different than the birth mother keeping the child and claiming the child on her tax return although born late in the year.