Adoptive and Foster Families of Maine, Inc. & the Kinship Program (AFFM) provides support services for adoptive and foster parents, and kinship providers. AFFM provides the training, guidance, knowledge, and resources needed to handle complex issues as families open their hearts and homes to children. The services are for all adoptive and foster families who are licensed by the Department of Health and Human Services (DHHS) or have DHHS approval to adopt. Special services are available to kinship providers. Child welfare is dependent upon a myriad of state and federal laws, rules, and regulations. Decisions concerning families and innocent children are rarely easy, and are usually fraught with highly emotional issues. AFFM is dedicated to assisting families to help children find the security they deserve.
Information Regarding Claiming a Foster Child as a Dependent:
The following is a link at the IRS site documenting that a foster child may be claimed as a dependent if the four "tests" are satisfied -- Relationship (foster child included), Residence (more than half the year with foster parent), Age (under 19 or under 24 if full time student or permanently disabled) and Support (child did not provide more than half their own support):
If the person cannot be defined as a "qualifying child", they may still be able to be claimed as a dependent by being a "qualifying relative" if the five "tests" are satisfied. Relationship; Gross Income (less than $3,900 for 2013); Support: Not a qualifying child
The IRS published two tables for determining the dependency exemption:
Note: For further support please contact a tax consultant, as AFFM is unable to provide tax preparation advice.
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