A eligible foster child meets the relationship test for claiming a child as a dependent and, for tax purposes, holds the same weight as a blood relation.
You can only claim a foster child that is placed with you by:
- A State or local government agency
- An Indian tribal government
- A tax-exempt organization licensed by a state or an Indian tribal government
- A court order
So, it usually comes down to: who did the child live with the most. See "Qualifying Child" rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...
