Do Michelle's two foster children and her son qualify as dependents?

To determine whether Michelle's two foster children and her son qualify as dependents, it is essential to understand the IRS criteria for dependency. The IRS allows for both biological children and qualifying foster children to be claimed as dependents under certain conditions.

Foster children can be considered dependents if they are placed with the taxpayer by a government agency or are in a caring relationship similar to that of a parent-child. This means that if Michelle has legal custody or has taken on the responsibility of care for her foster children, they can indeed qualify as dependents.

Additionally, for her biological son, as long as he meets the age requirement (generally under 19 years old at the end of the tax year or under 24 if a full-time student), he will also qualify as a dependent.

In this scenario, since both her foster children and her biological son meet these criteria, it affirms that all three can be claimed as dependents. This makes the assessment that all of Michelle’s children qualify correct.