No, you do not meet the residency test. To claim Foster children as a dependents they must be placed in your care by a placement agency, court order, or any government agency.
Five tests must be met for a child to be your qualifying child. The five tests are:
- Relationship
- Age
- Residency
- Support
- Joint return
In your case as long as you were ordered by a government agency to care for the child(ren) you have passed the Relationship test,
The Age requirements are as follows:
- Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly),
- A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or
- Permanently and totally disabled at any time during the year, regardless of age.
The Residency requirement is not met because the child was not placed under your care and financial support for more than half of the year.
To meet the Support test the child cannot provide more than half of her support for the period in question.
The IRS Rules for Dependents are very detailed. To view the rules and tests for dependency please click here.
Here you will be able to view in detail every specific aspect which may apply to you.
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