My 6 week old niece was taken from my brother. The court ordered the baby into my care. Since the baby is less than 6 months old, am I able to claim her this year?

[xmasbaby0]

Before anyone tries to answer your question.....could you please clarify what tax year you are referring to as "this year?"   Are you trying to claim the child for tax year 2021 or tax year 2022---when you file a 2022 return next year in 2023?  Provide some actual dates with years to help us understand.

[rjs]

In addition to clarifying what year you are asking about, tell us the child's exact date of birth and the exact date that she began living with you. (The date of the court order doesn't matter. For tax purposes, what matters is when she actually lived with you.)

[Opus 17]

Generally speaking, an aunt has the same right to claim a child as a dependent as a biological parent, they follow the same set of rules.

Those rules are, wherever the child physically lived more than half the nights of the year is the person who can claim the child as a dependent.  For a child born during the tax year, the qualification is based on where the child lived the greater number of nights.

The details of exact birthday in specific year don’t change the rules, they just make it easier for us to give you an exact answer. If you are filling out a 2021 tax return very late, then you would consider where the child lived the greater number of nights between January 1 and December 31 of 2021.  If you are asking about tax year 2022, which you will not prepare your tax return until February upcoming, then you would consider where the child lives the greater number of nights during 2022.