What would allow John Smith to claim his foster child as a dependent?

To determine if John Smith can claim his foster child as a dependent, one essential criterion is whether he is caring for the child as if the child were his own. This includes providing necessary guidance, emotional support, and being involved in the child's life, similar to that of a biological parent.

In this context, "cared for by John as his own" implies that John has taken on a parental role and meets the criteria outlined by the IRS for claiming a child as a dependent. The IRS defines a qualifying child in part by the relationship, residency, and support tests; caring for the child indicates John's significant involvement in the child's upbringing and well-being.

This option captures the essence of foster parenting, where the caregiver provides more than just physical shelter; they contribute to the child's emotional and social development, establishing a familial bond indicative of a parent-child relationship. As such, John’s actions in fostering the child would qualify him to claim the foster child as a dependent.