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Level 2
March 28, 2024
Question

Newborn Guardianship

  • March 28, 2024
  • 1 reply
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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.

    1 reply

    Level 15
    March 28, 2024

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

    Tperez23Author
    Level 2
    March 29, 2024

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

    Level 15
    March 29, 2024

    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