I have legal custody of 2 of my minor cousins, can I receive the child tax credit for them?

[tobiashunt3]

They were removed from their parents at 3mo and 2yo, placed in foster care, and then full legal custody was granted to their uncle in 2020. I took custody last year after he abandoned them, and now have had full legal custody since February of 2024. When they uncle took custody in 2020, the case the state had on them was fully closed, and I went straight to court instead of child services, so it isn't a foster care placement, and the state isn't involved at all. However for tax purposes I've read they may qualify as foster kids because there is a court order placing them in my care, is this accurate or am I unable to receive the child tax credit for them?

[SusanY1]

Yes, you can treat them the same as foster or adopted children on your tax return.  Since they are legally in your care, they will be "qualifying children" on your tax return and you will be eligible for child tax credits or other credits such as dependent care or earned income credits, if you otherwise qualify for those.