Form 1040 changes
Head of household (Line 4). A new definition of a “qualifying child” applies to head-of-household status. See the rules for dependency exemptions claimed on Line 6c of Form 1040.
Qualifying widow(er) with dependent child (Line 5). A foster child no longer is a qualifying child for this purpose.
Dependents (Line 6c). You can claim dependency exemptions for those who meet the definition of a “qualifying child” or a “qualifying relative.” To claim a foster child as a qualifying child, he or she must be placed with you by an authorized placement agency or by a court order....(register to read more)