Kinship caregivers are people who assume the care of a child who is a family close friend or relative. In most tax situations, if the social services has declared the child-adult relationship a kinship, the child is eligible for the same tax deductions as a foster child.
RESOURCES:
http://en.wikipedia.org/wiki/Kinship_care#Tax_credits
https://docs.google.com/viewer?url=http%3A%2F%2Fwww.nfpaonline.org%2FResources%2FDocuments%2F2014%2FNFPA_2013_Federal_Tax_Benefits.pdf
http://nfpaonline.org/Resources/Documents/Tax/NFPA_2011_Federal_Tax_Benefits.pdf
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