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- Title
Definition of a Qualifying Foster Child.
- Authors
Jones, Lynn Comer
- Abstract
The article presents the definition of a qualifying foster child as a dependent for personal exemptions, the child tax credit (CTC), and the earned income tax credit (EITC). An eligible foster child, placed with the taxpayer by an authorized placement agency or by a court, is included in the Working Families Tax Relief Act of 2004 (WFTRA) definition of a qualifying child. The WFTRA aligned the residence abode test to greater than half the year among the dependency exemption, the EITC, and the CTC.
- Subjects
TAX exemption; CHILD tax credits; EARNED income tax credit; FOSTER children; TAXATION of children
- Publication
CPA Journal, 2007, Vol 77, Issue 8, p38
- ISSN
0732-8435
- Publication type
Article