Yes, if your sister cared for the child for over half the year, and meets these criteria, she can claim the child as a dependent.
- They are not claimed as dependent by anyone else.
- They are US citizens.
- They live with you? They must live at your residence all year.
- They make less than $4,400 in 2022?
- You must provide more than half of your relative’s total support each year.
And yes, you can claim the Adoption Credit. You should include the child on your tax return, but do not claim them as a dependent.
I'n sure you've seen this sight before, but I wanted to make it easy to get to: Topic No. 607 Adoption Credit
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