If you meet the rules below, and your foster child meets the definition below, then review your answers to the questions for this child. The foster child should be eligible to be your dependent as a qualifying child.
Qualifying Child:
- The child must be related to you. The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child or an offspring of any of them.
- Your child must be under age 19 or, if a full-time student, under age 24. There is no age limit if your child is permanently and totally disabled.
- Your child must live with you for more than half the year, but several exceptions apply (ie. away at school).
- The child cannot provide more than half of his/her support.
- You must be the only person claiming the child
- The child must be a US citizen, resident alien, national, or resident of Mexico or Canada.
- The child cannot file a joint return with his or her spouse.
Definition of a Foster child. A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
Use this hyperlink for more information: Rules
for Claiming a Dependent on Your Tax Return
