Adopted Child

[Just Jack Mc]

Are dependency requirements same for adopted child as for a newly born son or daughter?
In order words, if you have a son born in October, he is considered a dependent for the entire taxable year. Is this also true of an adopted son who legal paperwork is finalized in October?

Just Jack Mc

[jainen]

at least six months

Not unless you adopt at birth--the rules are the same as for natural children. But it's not the official paperwork date that matters. It's whether the child lived with you for at least six months.

[Chief]

Adopted Child

Off the top of my head I would say yes. I would check with an adoption attorney.

[solomon]

Per §152(f)(1)(B)

...a legally adopted individual of the taxpayer, or an individual who is lawfully placed with the taxpayer for legal adoption by the taxpayer, shall be treated as a child of such individual by blood.

Can not an inference be drawn from "by blood" that this would be the same as a newborn being claimed all year if the adoption were finalized in October?