I claimed two foster children that came in my home in the month of October. Someone else claimed them for the whole year, and I had to pay back money to the IRS. I only received about $400.00 but had to pay back $1500. That does not seem fair to me.
A foster child was not born during the tax year so only one tax payer can claim a foster child and that is the tax payer where the child lived more than half the tax year. If the foster child lived with a different taxpayer more than half the year then only that tax payer can claim the child reguardless of where the child lived the last 3 months of the year.