Dan
Was a foster parent for 5 months(Jan thru May) of 2024. In June the mother regained custody and moved in with us and her children. She now works part time, but will make less than $10,000 for 2024. We are providing support for her and her children. Can I claim her children if she agrees?
Answers
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Hi DanW,
Thanks for your question. Fostering takes a big heart!
Another Community member had a similar question.
To claim either the mother or her children as dependents on your tax return you must be eligible. There are requirements that apply to both the mother, and then separately for the children.
In this instance, because the mother has gross income greater than $5050, she would not be considered a qualifying relative to claim as a dependent, even though you may provide more than 50% of her support.
Then same rules also apply to her kids. Foster kids may be considered your qualifying children (and they can't be qualifying children of their mother), except the child(ren) must not have provided more than 50% of their support.
- A dependent must be a U.S. citizen, resident alien or national or a resident of Canada or Mexico
- A person can't be claimed as a dependent on more than one tax return, with rare exceptions
- A dependent can't claim a dependent on their own tax return
- You can't claim your spouse as a dependent if you file jointly
- A dependent must be a qualifying child or qualifying relative
If these requirements are met, the family member will also have to meet these tests to be a qualifying relative.
- Not a qualifying child: Isn't your qualifying child or the qualifying child of any other taxpayer
- Member of household or relationship: Lives with you all year as a member of your household or is a specific type of relative
- Gross income: Has gross income under $5050
- Support: Gets more than half their financial support from you
IRS Publication 501 has a great chart on page 12 of the PDF version. You can also use this IRS interactive tool here and apply it first to the mother, than to the children.
