EN50
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Deductions & credits

It is not required for a child to live with you for "half a year" to be eligible to claim the child as your dependent. The tax code makes a special case of children born within a tax year. To claim your daughter as your dependent she must have lived with you for longer than she lived in foster care. It will be considered that she lived with you from the day she was born until the day she was removed from your home by DCS. The exact number of days matter. If she lived with you for even one more day than she lived in foster care, you are eligible to claim the deduction.