Yes, you can claim your newly adopted child as a dependent because foster children and children adopted during the tax year meet the relationship test. Plus you may be eligible to claim the adoption credit because you adopted an eligible child. Additionally, you may be eligible to claim this credit even if you did NOT pay any qualifying adoption expenses because this is a special needs child. However, there are additional requirements that must be met to claim the dependency exemption as well as the adoption credit. Please refer to the FAQ below for more info on who you can claim as a dependent: https://ttlc.intuit.com/replies/5187060 Also,please refer to the rules on pages 1-3 for claiming the adoption credit: https://www.irs.gov/pub/irs-pdf/i8839.pdf.
(edited 6:54pm on 1/12/17)
Yes
No
