If he was in the custody of the foster parent for over 6 months in 2007 then the foster parent gets the exemption for 2007.
Unless he lived with YOU for more than 6 months in 2007, your father can NOT give you ';permission'; to claim him.
If the child did not live with anyone for over 6 months in 2007 then NOBODY can claim him as a Qualifying Child. However anyone who provided at least 10% of his total support can claim him as a Qualifying Relative IF he or she collects signed statements from all other parties who also paid at least 10% of the support that state that they will not claim the child but allow the claimant to do so. The person claiming the child must attach Form 2120 to his or her return listing all of the persons from whom they have collected the signed statements. You will need the full name, address and SSN of each of the other parties on the Form 2120.
Under this rule you could claim your brother IF you provided more than 10% of his total support for the year AND if everyone else who provided more than 10% of his support gave you a signed statement allowing you to claim him and agreeing to not claim him themselves. That would include the foster parent. If your father provided 10% or less of the support, his permission is not requried as he has no claim to the child for this year.
Contrary to what was posted by another respondend, the government does not give anyone ';permission'; to claim a dependent.
Finally it does NOT come down to who files first! The LAW determines who may claim the child, NOT ';first come, first served.'; IF you have a valid claim then you'd file a paper return if yours was rejected and the IRS would investigate the matter and award the exemption according to the LAW, based upon the proof supplied by the claimants.
Here's a link to Form 2120: http://www.irs.gov/pub/irs-pdf/f2120.pdf
See IRS Pub 501, page 16 for a full discussion. Here's a link to that: http://www.irs.gov/pub/irs-pdf/p501.pdfCan a Foster parent claim a child once the child is back in custody of the parent?
You can, if he lived with you all year OR if you file the Form 2120. TFTP
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if your father had him more than 6 months of the year then he can claim the child unless the government has given the foster parents permission to claim him for last year. how ever be aware that he may have to file an ammended return because the foster parents might try to claim him as well I had that happen with my daughter 2 years ago and the ammended return was complicated and ended up costing me money. If I were him I would go somewhere like h%26amp;r block or jackson huette.
Of course they can...and they filed their taxes before you did, so you can't claim him for last year. And, with or without your fathers permission, if he did not live with you, you can't claim him. That would be tax fraud.
No, he wasn't with the foster parents for over six months.
It sounds like you can't claim him because you are a sibling and not a parent.
Yes Sassy they can, and there is nothing you can do to change that.
Keyword: Child Custody Tax Issues
2.3 Filing Requirements/Status/Dependents/Exemption鈥?Dependents %26amp; Exemptions
How do you claim a child if you agree with your ex-spouse to claim him 6 months and he claims him the other 6 months of the year?
The dependency exemption can not be split. Generally, the child is treated as the qualifying child or qualifying relative of the custodial parent. This parent is usually allowed to claim the exemption for the child if the other exemption tests are met. However, the child may be treated as the qualifying child or qualifying relative of the noncustodial parent if certain conditions are met.
The custodial parent signs a Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents, or a substantially similar statement, and provides it to the noncustodial parent who attaches it to his or her return. Please beware that if the custodial parent releases the exception, the custodial parent may not claim the Child Tax Credit.
Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information or Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.
References:
Publication 501, Exemptions, Standard Deduction
Publication 504, Divorced or Separated Individuals
Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents
Tax Topic 354, Dependents
Can a court order determine who may claim a dependency exemption for a child? Does the court order supersede the IRS requirements?
Federal law determines who may claim a dependency exemption. Please refer to Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.
References:
Publication 501, Exemptions, Standard Deduction, and Filing Information
Publication 504, Divorced or Separated Individuals
Tax Topic 354, Dependents
Keyword: Foster Child
2.3 Filing Requirements/Status/Dependents/Exemption鈥?Dependents %26amp; Exemptions
I am adopting a child and do not yet have a social security number for the child. How can I claim the exemption for the child?
Parents in the process of a domestic U. S. adoption who do not have and/or are unable to obtain the child's Social Security Number (SSN) should request an Adoption Taxpayer Identification Number (ATIN) in order to claim the child as a dependent and (if eligible) to claim the child care credit. Form W-7A (PDF), Application for Taxpayer Identification Number for Pending U.S. Adoptions, is used by qualifying taxpayers to obtain an ATIN. To get Form W-7A, you may go to any IRS walk-in site or call 1-800-829-3676. You may also download the form here in Adobe PDF format. For more information about the ATIN, refer to the Form W-7A (PDF), instructions.
If the child is not a U. S. citizen or resident, use Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number, to obtain an ITIN. For more information, refer to Individual Taxpayer Identification Number.
Take care and Keep the Faith....PEACE....cya....
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