for your mom to claim you as a qualifying child
- 1) Same principal abode as taxpayer for more than ½ the tax year. Temporary absences like for school are ignored
- 2) If not a full-time student, under 19 at the end of the tax year. If a full-time student under 24 at end of tax year.
3) you haven't provided over ½ your own support
I would say test 1 fails so she can't claim you as a qualifying child but she could clain you as a qualifying relative if all these tests are mmet
- 1) your gross income for 2019 less than $4,200
- 2) she provided over ½ your support
- 3) isn’t a qualifying child of another taxpayer
i would say she fails test 2
however, your foster parents may be able to claim you as a qualifying relative same tests.
if they can you can't claim yourself.