Newborn Guardianship

[Tperez23]

If one has legal guardianship of a newborn born in September 2023, can the baby be claimed on taxes?  The guardians actually adopted the child in early 2024.

[Bsch4477]

The child qualifies as your dependent in 2023. Be sure you check the box saying that the child lived with you all year. 

[Tperez23]

Is there anywhere within the tax codes to find that answer? Or at least to cite?

[Bsch4477]

Page 28 of Pub 17. A criterion for claiming a dependent:

Foster child. A foster child is an individual who
is placed with you by an authorized placement
agency or by judgment, decree, or other order
of any court of competent jurisdiction

[BillM223]

Another way to look at this is to use the IRS Interactive Tax Assistant at "Whom May I claim as a Dependent?"

If the child is young, does not support him or herself (but you do), lives with you, and nobody else can make this claim, then very likely you can claim the child. Go through the Assistant created by the IRS and think about the questions that it asks.