How to Claim a Foster Child as a Dependent

The Internal Revenue Service (IRS) lets you claim a foster child as a dependent if you can prove that the child was officially placed under your supervision by a governing authority, such as a court. To claim a foster child, you must first satisfy IRS requirements.

Difficulty: Moderate

Instructions

Things You'll Need:

• Proof of qualifying foster child
• Proof of residence

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.

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.

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.

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.

Tips & Warnings

• If you are planning to adopt a child and have not received the child's social security number, register for an Adoption Taxpayer Identification Number so that you can request an exemption on your taxes and list the child as a dependent.
• Be careful of who you list as a dependent when filing a joint return. If you are filing a joint return and someone else can claim your significant other as a dependent, you cannot claim any dependents on your current return for that year.