Yes, You can claim a foster child as a dependent as long as they are placed in your care by a placement agency, court order, or any government agency. The child is treated as though the child lived all year as long as you can meet the all the test for a "qualifying child" during the period the child was born through the end of the year.
In your case as long as you were ordered by a government agency to care for the child you have passed the Relationship test.
Qualifying Child:
- The child must be related to you. The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child or an offspring of any of them.
- Your child must be under age 19 or, if a full-time student, under age 24. There is no age limit if your child is permanently and totally disabled.
- Your child must live with you for more than half the year, but several exceptions apply (ie. birth is considered living with you the whole year, away at school).
- The child cannot provide more than half of his/her support.
- You must be the only person claiming the child
- The child must be a US citizen, resident alien, national, or resident of Mexico or Canada.
- The child cannot file a joint return with his or her spouse.
- Click the image to enlarge and view for the IRS chart.
