AboutHelen P. O`Planick, EA Expertise I am a tax professional, with experience in individual taxation. I would prefer not to answer questions about non-resident aliens or corporate taxation. Please do not ask me state related questions, unless the state is Pennsylvania. There are 42 taxing states and 42 TOTALLY different sets of state tax law.
Experience I have been preparing tax returns almost all my life. I have been in professional practice for 25 years and I am enrolled to practice before the Internal Revenue Service.
Organizations National Association of Enrolled Agents
Publications I am a prior Money Magazine Tax Test taker and have been quoted extensively in all media including monthly periodicals and books by tax authorities.
Question I will be adopting an older child, and the child will be legally placed in my home for adoption in the second half of the year by a licensed agency. The child will be in my home only a few months of the year, and the state has paid a monthly reimbursement to the foster parent so I will probably be providing less than half the support. Will I be able to claim the child as a dependent for this year (assuming I meet all the other criteria)? Or, are there certain things I could do or buy that would cause me to provide more than half the support and be able to claim the dependent?
Answer Unless adopted by the end of the year, you will not be able to claim him for 2008. If he is legally your son by the end of 2008, he is your dependent.
If he is still a foster, he must be in your home the entire year for you to claim him.