fss[at]altavista.net (ricks) wrote:

- quote -

If you do not provide more than 50% of the child's support
for the whole year (because the state supported them) then
you cannot claim the dependency exemption for that year.
However, you are still eligible to claim the adoption credit
or exclusion.

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ricks wrote:

- quote -

The only exception that I am aware of for adopted children
relative to claiming a dependency exemption, is that the
child will be considered to meet the relationship test if
the child is placed in your home for legal adoption by a
qualified agency and the adoption is still pending. The
support test still requires that you provide more than half
of total support for the year.

--

Alan
http://taxtopics.net

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I know that in order to claim a child as a dependent (among
other things), I must provide more than 50% of the child's
support. What about for a child that I adopt? If I didn't
adopt the child until November, I only supported the child
for 2 months -- the state government provided full support
for the other 10 months. Does this mean that I can't claim
my adopted child? The information I found for the support
test always refers to a full year, the only exception I've
seen is for a child that is born/dies during the tax year.
Is there a similar exception for adopted childern?

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