Can I claim adoptive son as dependent on income taxes before the adoption is finalized?

My husband is an accountant...and we are foster parents, so I have a little experience with this.While it is true, in order to claim a dependent that child has to have lived with you for at least 6 months of the year you are claiming. The only exception to that rule is the year the child is born. If you've had him since he was born, and the year you are claiming is the year he is born...you can claim him on your taxes. Even if he was born December 31st.