- baby is born July 15 and is adopted by others on August 15. Can the adopted parents check 'the whole year'?
Can't find any reason why not in any IRS Pub I looked at. I started with IRS Pub 17. The IRS has a whole set of rules for adoptive parents, as well as foster parents.
- baby is born on July 15; parents split up on August 15 and Mom and Baby go live with Grandparents; Grandparents want to claim Baby in 2020. Can Grandparents check 'the whole year'?
Now that depends and this is covered in IRS Pub 504. For starter's, mom has first dibs per the rules, since the baby lived with mom for more nights, than with dad.
