Menu Path:
Personal > Dependents
A foster child placed in your home by a court order or by an authorized placement agency is treated the same as your own child for purposes of claiming a child as a dependent. The rules for claiming a dependent are listed in
Children and Dependents.
Menu Path:
Deductions/Credits > Itemized Deductions > Donations
If the foster parent payments you receive from a state agency to reimburse you for the costs of caring for a foster child in your home are less than your costs for caring for the child, you can include the excess costs as a cash charitable contribution if you itemize your deductions. Enter cash contributions on the
Donations to Charities screen.