palmasservices
Level 3

My client has full and legal guardianship of a 4-year-old child that is not a relative.  What would be the relationship status?  Would she qualif

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BobKamman
Level 15

Court appointed or other official government proceeding?

palmasservices
Level 3

The Court.

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BobKamman
Level 15

For Internal Revenue Code purposes, she is a "foster child" and therefore, the taxpayer's child.

"the term 'eligible foster child' means an individual who is placed with the taxpayer by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction."

The other tests for a qualifying child would have to be met -- did she live with the taxpayer for more than six months?

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palmasservices
Level 3

Thank you so much 

qbteachmt
Level 15

Are you asking about Tax relationship, such as Dependent or Not?

Are you using the IRS resources?

You might want to bookmark this link and read the IRS guidance. Interactive wizards portal includes one for determining dependency:

https://www.irs.gov/help/ita

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