Foster child
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Level 1

Foster child

Hello,

 

I have a foster child that was living with me for over 1 year, I filed him on our taxes last year 2019. However, this year they took him way on Feb 28, 2020. Now, they returned him back to me on August 18th, 2020.

My question is...Can I still file him on my 2020 income taxes even though was not 6 months and 1 day on consecutive months? Thank You!

2 Replies
Level 15

Foster child

Probably not.  I doubt that you could justify the removal from yiu custody a "temporary absence" that counts at time lived with you .    It is defined as:

 

Temporary absences.

You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances, such as illness, education, business, vacation, military service, or detention in a juvenile facility. It must be reasonable to assume the absent person will return to the home after the temporary absence. You must continue to keep up the home during the absence.

 

It depends on the exact circumstances.    If you want to pursue it I suggest you consult with a tax professional or tax attorney that deals with foster children and knows the laws of your state as they apply to foster care.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
Level 15

Foster child

The months don't need to be consecutive  ...  read the rules in pub 501.

 

https://www.irs.gov/pub/irs-pdf/p501.pdf

 

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 

 

 

 

 

There are two rules to claim someone as a dependent on a tax return, either the Qualifying Child rules or the Qualifying Relative rules. 

 

Who can I claim as my dependent?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2018 taxes as long as they meet the following requirements:

Qualifying child

  • They are related to you.
  • They aren't claimed as a dependent by someone else.
  • They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
  • They aren’t filing a joint return with their spouse.
  • They are under the age of 19 (or 24 for full-time students).
    • No age limit for permanently and totally disabled children.
  • They live with you for more than half the year (exceptions apply*).
  • They didn't provide more than half of their own support for the year.

Qualifying relative

  • They don't have to be related to you (despite the name).
  • They aren't claimed as a dependent by someone else.
  • They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
  • They aren’t filing a joint return with their spouse.
  • They lived with you the entire year.
  • They made less than $4,150 in 2018 ($4,250 in 2019).
  • You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them.

 

 

*** Residency Test
To meet this test, your child must have lived
with you for more than half the year. There are
exceptions for temporary absences, children
who were born or died during the year, kidnapped children, and children of divorced or separated parents.
Temporary absences. Your child is considered to have lived with you during periods of
time when one of you, or both, are temporarily
absent due to special circumstances such as:
• Illness,
• Education,
• Business,
• Vacation,
• Military service, or
• Detention in a juvenile facility

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