rjs
Level 15
Level 15

Get your taxes done using TurboTax

You cannot claim the child as a dependent. The court's granting of custody does not override the federal tax laws. In order to claim someone who is not related to you as a dependent, the person has to live with you for the entire year - all 365 days. If she were an actual foster child she would be considered a relative, the same as your own child. But in the situation that you described you cannot claim her as a dependent.