Possibly. Since they are your grandchildren, it does not matter if they were placed by the foster care system or if you just took them in.
You are able to claim them as a qualifying child if the following apply:
- Your child (including adopted and foster children), your sibling, or a descendent of any of them.
- Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student
- Lived with you for more than 6 months during the tax year
- They did not provide more than half of their own support
- They did not file a joint return, unless it was to claim a refund
If someone else lived with you that provided more than half of their support (such as you lived in the home with them and their parents and the parents provided the primary support), then that person would be able to claim them and you would not.
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