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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