What must an adopted child have legally to qualify as a tax dependent?

To qualify as a tax dependent, an adopted child must have an adoption decree. This legal document confirms the formal adoption process has been completed and establishes the relationship between the adopter and the child. The adoption decree serves as proof that the child is legally recognized as the child of the adoptive parents, which is essential for tax purposes.

While a Social Security number is necessary for identifying individuals on a tax return, it alone does not establish the legal relationship required to claim the child as a dependent. Permanent residency status is not a requirement for adopted children since they can be adopted regardless of their residency status. Similarly, a child support agreement pertains to the obligations of parents or guardians and does not affect the legal standing of the adoption in regard to tax dependency. Thus, obtaining an adoption decree is the primary criterion for an adopted child to qualify as a tax dependent.