CA Adoption Credit - define "Custody" - Spidell

CA Adoption Credit – define "Custody"

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Message Board CA Adoption Credit – define "Custody"

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    • #184267
      Timothy Folkers
      Participant

      CA taxpayer adopted a child in 2018.   I read under Code 197 that 2 tests are 1) Citizenship or legal res. 2) in the custody of a CA public agency or CA political subdivision.

      The taxpayer was the guardian for 3 years prior to the completion of the adoption, and processed through the CA courts and paid the Fees to Dept of Social Services to complete the adoption.

      My question – is custody defined only as physical custody of the child for a period of time – or if the courts assign guardianship to an individual – does that qualify as “custody of the state”?

      I guess the same question is if child is in foster care – is that considered “custody” of the state?

      Thanks in advance!

    • #184296
      Lynn Freer
      Participant

      It means that the adoption was through a state or gov’t agency, not a private adoption.

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