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May 16, 2021
Question

Can I claim a child that lived in a mental health center for a whole year but is still in my care

  • May 16, 2021
  • 1 reply
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Child has been in the care of the state in group home foster care and now in a mental health center

1 reply

ColeenD3
May 16, 2021

In general, to be a taxpayer’s Qualifying Child, a person must satisfy four tests:

 

Qualifying Child

 

Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or step-sibling, or a descendant of one of these.

Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.

Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.

Support — did not provide more than one-half of his/her own support for the year.