Foster and Adoptive Family Services

Federal Income Tax Information
for Foster Adoptive & Kinship Parents

Links to IRS Federal Income Tax Information for Foster Adoptive & Kinship Parents

Federal Income Tax Info for Resource Parents

IRS income tax publications, forms and instructions that may be useful to foster adoptive & kinship parents.

Please note: These links are offered as a convenience and are not intended to imply anyone viewing the information will qualify.

FAFS suggests that, if you are not sure whether you will qualify, you should contact the IRS at or at 1-800-829-1040, or consult with your professional tax preparer.

Can I claim an exemption for my child in care?

Publication 501: Exemptions, Standard Deduction, and Filing Information
Provides regulations regarding exemptions and who can be claimed.

Who can claim the Child Tax Credit?

Publication 972: Child Tax Credit
Provides regulations regarding qualifications to claim the child tax credit.

What is the Adoption Tax Credit?

Instructions for Form 8839 and Form 8839
Provides regulations on who qualifies to claim an Adoption Tax Credit, instructions on how to complete the claim form and the printable form.

Frequently Asked Questions About The Adoption Tax Credit

Adoption Benefits FAQs

1040 Forms Needed to Claim Some Credits and Instructions

Additional Information from FAFS