My baby born 11/1/20 and stayed in the hospital until 11/25/20 n foster family took him in but I didn’t have court taking custody away till 12/8 .can I claim as bio. Mom

[JohnB5677]

Unfortunately No.  Even though you are the Mom, your baby did not live with you, and the foster parents provided for her.  These are two of the criteria necessary to be able to claim a dependent.

[msclark1129]

Yes but I provided for her while in the hospital. And it was more than the time she was with the foster family 

[DMarkM1]

If the child physically spent more nights with you (and the time in the hospital counts as time with you), then you would be the custodial parent for tax year 2020. 

However,  It appears the foster parents have the child physically spending the entire month of December and part of November with them meaning they are custodial parents for 2020. 

Here is a link with the IRS definition of custodial parent.

[msclark1129]

Yes but but the court they didn’t gain custody until December 10th does that matter. 

[macuser_22]

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@msclark1129 wrote:

Yes but but the court they didn’t gain custody until December 10th does that matter. 

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Physical custody is what counts (how many nights spent in each home).   Court ordered custody is irreverent and is not the same a tax custody which is physical custody.