Foster child depend support?

[Colmatt]

Foster child.  Parent earns $30,000 and receives $12000 from the state for foster child support.  Does parent still qualify as paying more than half the child support for dependency deduction?

[Norman2001 · Accepted solution]

If you read Pub 17 Table 3-1, the support test for a qualifying child is 

4. The child must not have provided more than half of his or her
own support for the year.

In your case, the State is providing $12,000, not the child. 

[Colmatt1]

Thanks. That’s what I thought but was clearly questioning myself