Can i claim my foster children on income taxes?

who claims these kids on federal taxes, foster parents, or the parent paying the most child support?

The parent with whom the child lived for over 6 months in 2007 is entitled to the exemption. The amount of support provided is irrelevant. The support test under the Qualifying Child rule is that the child not provide more than half of their OWN support. The support stipend you receive from the state has no affect on your ability to claim the children as it is NOT treated as self-support by the child.

Foster children are treated the same as your own children for tax purposes as long as they were placed by the state or an authorized placement agency.

"nesmith52" was right when she said she might be wrong. She is. She doesn't allow e-mail so could not bring that to her attention privately.

See the IRS Pub 501 topic on Multiple Support Agreements. You may need to track down all of the other foster parents and the biologicals as well to resolve this one. Report It

Unless you are paying at least half of their support, you cannot claim them on your tax return. And I may be wrong, but I think foster children are supported by the state as far as medical and don't you receive a check for their support from the state? If so, you cannot claim them on your tax return. If you do provide at least half of their support then you and their parent can both claim them. Call a local accountant and they will usually answer your question over the phone.