BobKamman
Level 15
02-20-2021
02:18 PM
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Foster child. A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. [IRS Pub 501]
A foster child is a qualifying child, for purposes of the relationship test. So the foster parent can claim the child tax credit and the rebate recovery credits.