If I have legal guardianship of my friend's son can I claim him for EIC

[66michelle66]

He is not a foster child I raised him 12 months out of the year I have legal guardianship

[AmyW · Accepted solution]

Yes, you may be able to claim as a qualifying child if:

• He is under 19, or a full-time student and under 24 years of age. There is no age limit if he is permanently and totally disabled.
• He lives with you for more than half of the year (Temporary absences, like going to college does not count)
• You provided more than half of his support for the tax year
• You are the only person claiming him

See the article below for the rules about claiming a qualifying child. 

https://turbotax.intuit.com/tax-tools/tax-tips/Family/Tax-Exemptions-and-Deductions-for-Families/INF...

Here is a worksheet that will help you determine if you provide more than half of your his support:

https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

[LopezBA]

I attempted to claim the minor child I have guardianship of for the EITC. She has resided with me 100% of the time since August 2022, with me being solely responsible for her care and well-being including all medical expenses. I also have legal guardianship paperwork that was signed in Nov 2022.   My claim for the EITC was denied because I was informed that although I had legal guardianship paperwork and all supporting documents showing that the child resides with me, I was told unless I have legal paperwork issued from a court or a legal placement agency placing the child with me (it was done privately by the mother), I did not meet the requirements for receiving the EITC.  Very frustrating and upsetting  

[MonikaK1]

You can still claim the Other Dependent Credit for a child who is living with you but not related to you. 

You state that you had "legal guardianship" but no court order or agency placement. You might check the terms of the arrangement under which the child was placed with you that made it "legal". Contact your local child welfare agency for information.

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.