KrisD15
Expert Alumni

Deductions & credits

No, I'm afraid not. 

 

Once the state intervenes, the child is no longer eligible to be claimed as a dependent.  

 

The household that retains the child claims that child even if the child is in the household for less than half the year, and every child can only be claimed once by only one Taxpayer. 

 

According to the IRS:

Adopted child or foster child. You can treat your adopted child or foster child as meeting the residency test as follows if you adopted the child in 2021, the child was lawfully placed with you for legal adoption by you in 2021, or the child was an eligible foster child placed with you during 2021. This child is considered to have lived with you for more than half of 2021 if your main home was this child's main home for more than half the time since he or she was adopted or placed with you in 2021.

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