If I have legal custody of a non relative Child And He has lived in my home since March, can I claim him as a dependent on my taxes? Will I Be Eligible for EIC?

[DoninGA]

To be able to claim a non-relative individual as a dependent they must lived in your home for the entire year as described in the Qualifying Relative rules.  If they did not live in your home for a year then you cannot claim them as a dependent.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.

2. The person either (a) must be related to you or (b) must live with you all year as a member of your household. 

3. The person's gross income for the year must be less than $4,050 (social security does not count) in 2016

4. You must provide more than half of the person's total support for the year.

5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.

6. The person must not file a joint return with their spouse.

[SweetieJean]

A nonrelative cannot qualify you for EIC.

[Hal_Al]

No. A non relative must live with you all year to be a dependent.

No. A child, who is a dependent, must also  be related to you, to be a "Qualifying Child" for EIC, the Child Tax credit, day care credit and Head of Household filing status.

You say you have "legal custody"? It depends on what that means. A "foster Child' is considered to be related. A foster child is a child placed in your home by a court order or government agency.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, a relationship test and a residence test. Only a QC qualifies the taxpayer for the Earned Income Credit, the Child Tax Credit. They are interrelated but the rules are different for each.

A QC only needs to live with you for more than half the year to be your QC dependent.

[LopezBA]

I went to file my taxes with assistance in the turbo tax application. I have legal guardianship of a minor child that has lived with me since Aug 2022. I support the child 100 % with absolutely no assistance from either parent or any other family member. Not only do I house and cloth and feed the child, but I have also been responsible for all her medical care and bills. I do have guardianship paperwork reflecting the guardianship as well. I was told by the tax rep that I cannot claim the child as a qualifying child because she is not related to me, and because she was not placed with me through the court system.  Although the child was not placed with me through the courts, I do have legal guardianship paperwork which is recognized by the court system and all medical facilities. I think that the tax accountant was incorrect in not allowing me to claim the EITC, as I do believe I should be able to qualify for it. Any thoughts?

[MonikaK1]

Whether the child qualifies you for the Child Tax Credit and Earned Income Credit in your case depends on how, or by what type of agency, the child was placed with you. From the IRS rules for a qualifying child:

To be a qualifying child for the EITC, your child must be your:

• Son, daughter, stepchild, adopted child or foster child
• Brother, sister,  half-brother, half-sister, stepsister or stepbrother
• Grandchild, niece or nephew

Adopted child definition

An adopted child is a child who is lawfully placed with you for legal adoption.

Foster child definition

For the EITC, you can only claim a foster child that is placed with you by:

• A State or local government agency
• An Indian tribal government
• A tax-exempt organization licensed by a state or an Indian tribal government
• A court order

You can claim the Child Tax Credit for each qualifying child who has a Social Security number that is valid for employment in the United States.

To be a qualifying child for the 2023 tax year, your dependent generally must:

• Be under age 17 at the end of the year
• Be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these (for example, a grandchild, niece or nephew)
• Provide no more than half of their own financial support during the year
• Have lived with you for more than half the year
• Be properly claimed as your dependent on your tax return
• Not file a joint return with their spouse for the tax year or file it only to claim a refund of withheld income tax or estimated tax paid
• Have been a U.S. citizen, U.S. national or U.S. resident alien

See this IRS article and this one for more information.

See also this TurboTax tips article.