it would seem that if her absence is temporary, she would be your qualifying child for 2023. She would be at best a qualifying relative for the foster parents. however, betwwem taxpayer(s) that can claim a person as a qualifying child and taxpayer(s) that can claim a person as a qualifying relative, the tax laws say the taxpayer(s) who can claim the person as a qualifying child are the ones to claimn the person. That means your right to claim her is superior to theirs. Also, there is nothing you can do to prevent them from claiming her. If they claim her and file first and you also claim her you will have to mail in your return. If both claim., eventually both parties will get letters from the IRS asking for info and documnetation they're entitle to claim her. Based on what's s submitted the IRS determines the proper party and sends a bill to the other.
