@ctkap: Can you claim the foster child as your dependent (qualifying child)? Yes. Please note the following excerpt taken from the following IRS website: IRS Qualifying Child FAQs
- Generally, the child must live with you for more than half of the tax year to be a qualifying child. You may treat a child who was born alive or died in 2019 as having lived with you for more than half of 2019 if your main home was (or would have been) the child's main home for more than half of the time he or she was alive in 2019. Whether your child was born alive depends on state law. (Bolding included for emphasis. Article from 2019, but 2020 tax law on this point is unchanged.
Given your facts, the child will have lived with you for more than half of the year it was alive in the year it was born. Provided you have proper foster-care documentation proving that the child was placed with you, you will be allowed to claim your foster child.
Can you claim Head of Household? Maybe. This link provides more information on this: Do I qualify for Head of Household in 2020? There is an additional link inside that a qualifying dependent can include foster children that have lived with you at least half of the year. You appear to qualify on the residency portion of the test for Head of Household, and the question will be if you qualify on the remaining tests.
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