Artículo adopted. adopted

id="en_US_2025_publink1000131437"> Adopted or foster child. You can treat your adopted child or foster child as meeting the residency test as follows if you adopted the child in 2025, the child was lawfully placed with you for legal adoption by you in 2025, or the child was an eligible foster child placed with you during 2025. This child is considered to have lived with you for more than half of 2025 if your main home was this child’s main home for more than half the time since this child was adopted or placed with you in 2025. Kidnapped child. You may be able to treat your child as meeting the residency test even if the child has been kidnapped. See Pub. 501 for details.