Sorry---no you cannot deduct expenses for clothing, furnishing the room, obtaining a license, etc. on your federal return. There is no place to enter any of that. You do not say how long the child lived with you. If the child was with you for at least half of 2021 then you get to claim the child as a dependent and receive the child tax credit and the 3rd EIP payment.
IRS interview to help determine who can be claimed:
https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent
https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent
You can claim Foster children as a dependents as long as they are placed in your care by a placement agency, court order, or any government agency. The biological parents would fail the "support" and "Residency" tests.
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.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
