foster child and head of household

[moabraham1]

hello



must a foster child be a dependent to be a qualifying person for head of household ?

[mwcpa]

from IRS.gov

"Head of Household


You may be able to file as head of household if you meet all the following requirements.

1.You are unmarried or “considered unmarried” on the last day of the year.

2.You paid more than half the cost of keeping up a home for the year.

3.A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. See Special rule for parent, later, under Qualifying Person."

"Home of qualifying person. Generally, the qualifying person must live with you for more than half of the year. "

"Foster Child. For EITC, a child is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. (An authorized placement agency includes a state or local government agency or an Indian tribal government. It also includes a tax-exempt organization licensed by a state or an Indian tribal government.)"