Can my tax return be amended if I claimed my Great grand child as a dependent when I should have claimed him as a foster child? He was placed with us from the courts, dhr

[BMcCalpin · Accepted solution]

You do not need to amend your return. A foster child can also be claimed as a dependent if he/she meets certain tests (see below).

A child placed in your home by a court is considered to be a foster child by the IRS. The IRS treats a foster child as your natural child. A foster child that satisfies the conditions below is known as a “qualifying child”, and is considered a dependent.

You may be able to claim as a dependent a minor for whom you are the court-ordered guardian if you satisfy a number of conditions:

• The child must be under 19 by the end of the tax year or under 24 if in school
• The child must have lived with you more than half the year 
• The child must not have provided more than half of his/her own support for the year
• The child must not be filing a joint return, except to claim a refund of income tax withheld or estimated tax paid.

See Publication 17 for more detail under the term “Qualifying Child”.