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Chancey, Good point! This seems to contradict your understanding of the support test:
Support Test (To Be a Qualifying Relative) [URL="http://forums.adoption.com/"][/URL]To meet this test, you generally must provide more than half of a person's total support during the calendar year.
However, if two or more persons provide support, but no one person provides more than half of a person's total support, see Multiple Support Agreement, later.
How to determine if support test is met. You figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources. This includes support the person provided from his or her own funds.
You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support.
That worksheet then has you calculate how much the child's care costs, how much you put towards the child's care, and "the amount others provided for the person's support. Include amounts provided by state, local, and other welfare societies or agencies." It than has you compare what you gave and what others gave, including the state, and says you can only claim the child if you gave more. The other exception of relevance to us is if there is a multiple support agreement in which the party able to claim the child allows another party who provided support to claim the child. While most common in divorce settlements, do the states or counties have any standing allowance for foster parents to claim the children?
However, this is a qualifying relative test, which is different from a qualifying child test.
Support Test (To Be a Qualifying Child) To meet this test, the child cannot have provided more than half of his or her own support for the year.
This test is different from the support test to be a qualifying relative, which is described later. However, to see what is or is not support, see Support Test (To Be a Qualifying Relative), later. If you are not sure whether a child provided more than half of his or her own support, you may find Worksheet 3-1 helpful.
That seems to support you! Input?