Custody of a Friend’s Son

[ninen9]

I have full legal and physical custody of my friend’s son. He has lived with me for over two years. What do I select when claiming him on my taxes? He meets all the requirements for Qualifying Child except the biological/descendant/marriage relationship. Of course I consider him my child but for tax purposes what do I choose? Does custody make him my child in the eyes of the IRS?

[Bsch4477]

He is your dependent as a qualifying relative if he lived with you all year, you provided more than half of his support and he earned less than $4200.  Note that the tax term “qualifying relative” doesn’t mean he has to be a relative. 

[macuser_22 · Accepted solution]

He only would meet the qualification of a "Qualifying Child" dependent  if he is a 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.  You will need your proof of such placement to claim.

If not placed by such agency or court then you could only claim as an "other dependent" that meets the rules for a non-related dependent.

(The most you can get for a "Qualifying Relative"  dependent is a $500 credit.)

[ninen9]

Thank you. I have a court order.

[macuser_22]

Then in the personal information section for dependents, select "My Child" (which includes foster child) and answer the remaining questions.