Things You'll Need:
- Proof of qualifying foster child
- Proof of residence
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Step 1
Make sure your foster child qualifies under the codes of the IRS. If a child is eligible he can be listed as a dependent. You have to prove the relationship with the child, such as a foster child or adoption with an issuance by a governing agency. A qualifying child can help a taxpayer claim various tax benefits, such as head of household filing status. The child also qualifies as an exemption for a dependent.
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Step 2
Establish proof of residence. The foster child must have the same address as you for more than 6 months of the year you are claiming. The IRS will give you leeway in this area under certain conditions. For example, in the event of a divorce or separation.
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Step 3
Adhere to the age requirements set forth by the IRS to claim foster children. A child has to be 19 or younger for a taxpayer to get an exemption for a given year. In some cases the age limit is lifted. For example, if the child is enrolled in a school for a certain period during the year, the age limit rises to 24 years.
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Step 4
Show qualifying financial support for the foster child. If a foster child earns half of his own support for the tax year, a foster parent cannot claim the child.
