You can't claim them but you can take a charitable contribution deduction if you itemize. You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and aren't, in fact, making a profit. A qualified organization must select the individuals you take into your home for foster care.
You can deduct expenses that meet both of the following requirements.
- They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child.
- They are incurred primarily to benefit the qualified organization.
Unreimbursed expenses that you can't deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent.
However, if the child was only with you for 3 months, it is unlikely you can qualify to claim them as dependents.