In a situation such as yours, where someone else has already
filed their tax return claiming your foster child, the IRS may give them the deduction
since their return was processed first. The IRS will not let you Efile your tax
return since someone else has used your social security number, so the only
option would be for you to paper-file your tax return. To do this, you would select Paper-File
instead of Efile when you are in the File stage of completing your return. Then
print, sign, date and mail your tax return by April 18, 2017. The IRS will
probably investigate who really should be getting the deduction. At that point,
they will make a decision based on the criteria below, and the taxpayer who
incorrectly claimed the dependent will be assessed any additional taxes and
penalties, and required to file an amended return. If you would like to
call the IRS and report this, their number is 1 (800) 829-1040, but they
probably will tell you exactly what I have told you.
A parent may claim their child if they meet either the qualifying child or qualifying relative test as outlined below:
Qualifying Child
These 5 tests (all of them), will qualify a child as a
dependent:
-
Relationship: They
must be your child, adopted child, foster-child, brother or sister, or a
descendant of one of these (grand or nephew).
-
Residence: They
had to live with you in the same residence for more than half the year.
Being away at school is considered as living at home.
-
Age: Must
be under age 19 or under 24 and a full-time student for at least 5 months
of the year. They can be any age if they are totally and permanently
disabled.
-
Support: child
did not provide more than half of their own support during the year.
-
Joint
Support: The child cannot file a joint return for the year.
Qualifying Relative
These 4 tests (all of them) will qualify a relative as a
dependent:
-
Not Qualifying Child: They are not
your or another taxpayer’s “qualifying child”
-
Gross
Income: Dependent has to earn
less than $4,050 in 2016.
-
Total
Support: You provide more
than half of the total support for the year.
-
Member
of Household or Relationship: The person (a friend, girlfriend,
non blood relative) must live with
you all year as a member of your household or be one of the relatives
that doesn’t have to live with you (mother, father, brother, sister, aunt,
uncle, stepmother, stepfather, your child, stepchild, foster child,
adopted child, etc) Note: this list is not all inclusive.
