Hello. I really need to ask about a situation regarding gaining temporary custody of a 13-year-old niece from hostile situations and see if we can claim her?

[darcysruleall]

We took legal custody of my wife's biological niece in August of 2022.  We have sole legal custody of her right now in California and our proof source is a notarized, signed paper from her grandmother, giving us custody to take her across state lines.  I have heard about the 180-day sleep law, and we had her in 2022 for a total of 101 days.   My main question aside from her family in Montana, are we allowed to claim her as a dependent of our household for the 2022 tax year or would we need to wait until 2023?  
I can provide more details and proof if needed.  Thank you for your attention and time!

[Mike9241]

the niece meets the relationship test to be a qualifying child to your wife (the daughter to either a brother or sister of hers). Evidently her parents didn't have custody but her grandmother did. if I'm correct about the relationship this requires that your wife must have custody for over 1/2 the year based on nights with her. this test is not met for 2022 so you can not claim her as a dependent.

in 2023 the same rules apply. 

[darcysruleall]

Mike,

Thank you for the clarification.  I had heard that we needed to have the custody for 180 days (6 Months), but just wanted to make sure on the information before I filed for 2022.  Totally makes sense.  We will wait until 2024 to file the custody for 2023 Tax year, if there is any other information you have, I could please use it!

Thanks again!