In order to claim your son, he would have had to live with your for more than 6 months out of the year. If he did not, then no, you cannot claim your son. It is possible that your sister would have the right to claim him, if he has lived with her for more than 6 months. The IRS doesn't really look at what CPS says, it goes by the rules below for claiming a child and where the child spent his nights.
The following criteria must be met to claim someone as a qualifying child:
- Your child (including adopted and foster children), your sibling, or a descendent of any of them.
- Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student
- Lived with you for more than 6 months during the tax year
- They did not provide more than half of their own support
- They did not file a joint return, unless it was to claim a refund
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