What if my daughter was born on 12/23/2020, placement document officially signed 12/26/2020, but adoption will not be legally finalized until 6 months Claim as dependant?

[tdahlin23]

I claim her as my dependent on my insurance as of 12/23/2020.

[DanielV01]

If you are the birth parent, your daughter is unfortunately not your dependent.  If you are the perspective adoptive parents, she is your dependent provided you have at least a "foster care" status recognized by the state.  

When a child is born in the year, they are considered to be the dependent of the person with whom they lived at least 50%+1 day of the year.  In this situation, the girl lived with her birth mother from December 23 (her birth) to December 26, 4 days.  However, she lived with the foster family from December 27 to December 31, a total of 5 days.  Please see the following IRS webpage for additional information: Qualifying Child Rules