A foster child of the householder Foster children are people under age 18 placed by the local government in a household to receive parental care They may be living in the household for just a brief period or for several years Foster children are nonrelatives of the householder If the foster child is also related to the householder, the child should be classified as that specific relative
A foster child is any child you cared for as your own child and who lived with you for the entire year A child who was born or died during the year is considered to have lived with you for the entire year if your home was the child's home for the entire time he or she was alive during the year In order to qualify for the child tax credit and/or the earned income credit, your foster child must be: (1) your brother, sister, stepbrother, or stepsister; (2) a descendant (such as a child, including an adopted child) of your brother, sister, stepbrother, stepsister; or (3) a child placed with you by an authorized foster-care placement agency