Foster Children

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.

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