Yes, that is considered a foster child for being a Qualifying Child.
To qualify as a dependent, a child must also pass these tests:
- Relationship: Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these
- Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled
- Residency: Live with you for more than half the year, with some exceptions
- Support: Get more than half their financial support from you
- Joint return: Not file as married filing jointly unless only to claim a refund of taxes paid or withheld
Congressional Research 2-10-2022
“Most types of relatives of a child meet the relationship test: parents, grandparents, aunts/uncles, and siblings all meet this test. Legal guardianship—where the child is placed with an adult by a court order— would meet this test (the child would be considered a “foster child” under this test), regardless of the actual biological relationship between the child and taxpayer.”
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