We had a foster child for 8 months. From Birth to 8 months. He left us in October to go to family. How do I claim him if I do not have access to his SSN?
without an SSN you can't. even paper filing won't help.
Also we have a new foster. He is 2 months. We brought him home in December from the NICU. Can you claim him? Or would I claim him next year?
as a qualifying child you don't get to claim the child because he did not reside with you for more than 1/2 the year. as a qualifying relative the residency requirement is for the whole year.
theses same rules apply in 2022 so it will depend on how long they stay in your household. there are other tests.
the rules
you can claim child as a qualifying child if all these tests are met
• they have the same principal abode as you for more than ½ the tax year. Temporary absences like for school are ignored
• if they are not a full-time student, he's under 19 at the end of the tax year. If a full-time student, they are under 24 at the end of the tax year.
• they haven't provided over ½ their own support
• they didn't file a joint return unless there was no tax liability but merely filing jointly to facilitate refund of taxes withheld or estimates paid
or you can claim child as a qualifying relative if all these tests are met
• their gross income for 2022 less than $4,400 (? not sure its been announced)
• you provided over ½ their support
• they aren't a qualifying child of another taxpayer
