We have legal custody ofour grand children can we file them on our tax return

[patricia0985]

we hasve legal custody of our 2 grand children can I file them on my federal income tax

[Vanessa · Accepted solution]

Yes, if you had physical custody of them for MORE than 6 months in 2018, you may be able to claim them as qualifying children if they meet the rest of the criteria below. 

The 5 tests that will qualify a child as a dependent are:

•  Must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grand or nephew).
•  Must have the same residence for more than half the year, other than temporary absences
• Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
•  Must not have provided more than half of their own support during the year.
•  The child cannot file a joint return for the year.

 https://blog.turbotax.intuit.com/tax-deductions-and-credits-2/family/who-can-i-claim-as-a-dependent-...>