A foster child can be treated as qualifying child if placed by a government agency in the home.
To meet the age test, a child must be:
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 child must have lived with you for more than half the year.
The child can't file a joint return for the year.
Foster Child Definition Qualifying Child Rules | Internal Revenue Service (irs.gov)
For the EITC, 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
@mpnff2014
Edited 02/07/2021
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