Answer

Please refer to the publication 501 - http://www.irs.gov/pub/irs-pdf/p501.pdf page 10 - Rules for Claiming an Exemption for a Dependent:

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student, or (c) any age if permanently and totally disabled.
3. The child must have lived with you for more than half of the year.2
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.

Foster child. A foster child is an individual who is placed with you by an authorized placement order of any court of competent jurisdiction.

Based on the information given - you may claim children as your dependents.

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Answered:	3/24/2008

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