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An adopted child is always treated as your child, according to tax law. This from IRS Publication 501, Exemptions, Standard Deduction, and Filing Information:
Adopted child. An adopted child is always treated as your own child. The term “adopted child” includes a child who was lawfully placed with you for legal adoption.
You may say they lived with you all year, regardless of when they arrived.
June 4, 2019
5:52 PM