If a child was born in 2015, does not matter when the baby was born, parents can claim the child for exemption, child tax credit and EIC. But a couple adopted a special need child from Russia. The baby was born in 02/01/15. The adoptive parent fly to Russia in July. Had to stay there for 2 months waiting for the paper to go through. In Oct. 2015 they finalized the adoption and brought the baby back to US. Since the baby really only lived with them for 2 months. They can not claim the baby for exemption, child tax credit and EIC. Is that correct? My mind is not working very well any more. Please help.
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Relax and read the TTB for areas concerning your issues, for example:
Child Tax Credit - "Adopted child. An adopted child, including a child lawfully placed for legal adoption, is always treated as a taxpayer’s own child. If the adopted child lived with the taxpayer all year as a member of the taxpayer’s household, and the taxpayer is a U.S. citizen or U.S. national, the child meets the qualificat". TTB tab 11-4Always cite your source for support to defend your opinion -
TTB 3-15 explains the exception to time lived with TP and adopted child.Comment
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