Income Tax Redux: Providing more than half of the child's support

Support by the state, and support by the agency are just that - support by the state, and support by the agency - NOT support provided by the child for themselves. The test to be a Qualifiying Child is the one to follow. That has nothing to do with providing more than half of the child's support - that is the test of qualify relative, which is different and does not apply to foster children. You get to claim the child as a dependent, but cannot deduct any expenses you had - this discussion is to counter the suggestion that expenses beyond the stipends that the state or agency provides should be "charitable deductions" for "supporting" the state or agency - and the IRS is saying "Um, no".