a child placed with the taxpayer for adoption by an authorized placement agency, even if the adoption is not final

a natural child with real parents, who is loved

a qualifying child as long as the child has been placed with you by an authorized agency for legal adoption, even if the adoption is not yet final

a special gift from God and very much loved

An individual adopted by the taxpayer or placed by an authorized placement agency for adoption by the taxpayer. This child is considered a child of the taxpayer by blood.

A child that has been taken into a specific relationship

A child legally taken into a family to be raised by that family. Related terms: Foster children, Own children, Related children

An unmarried child under age 21, who was adopted while under the age of sixteen, and who has been in legal custody and lived with the adopting parent(s) for at least two years. These rules do not apply to orphans adopted by American Citizens. The adoption decree must give the child all the rights of a natural born child.

An adopted child is a child you have legally adopted. After legal adoption, the child is considered your child by blood. Before legal adoption, a child is considered your child for head of household purposes if, during the tax year, he or she was placed with you for adoption by an authorized agency and was a member of your household.

An adopted child is always treated as your own child. The term “adopted child” includes a child who was lawfully placed with you for legal adoption.

Any person, whether an adult or a minor, who is legally adopted as the child of another in a court proceeding. See adoption.