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The inquirer asks whether they may apply the maternity deduction for a period of temporary foster care prior to being appointed as a guardian. The DGT responds that said deduction only applies in cases of pre-adoptive or permanent foster care.
Question posed: Whether there is a right to the maternity deduction for the temporary foster care of said minor under three years of age for two years, which took place prior to the aforementioned resolution formalizing guardianship.
The maternity deduction is only applicable in cases of adoption or pre-adoptive and permanent foster care. Temporary foster care does not entitle one to this deduction. Therefore, the period of temporary foster care prior to the appointment as a guardian does not allow for the application of the maternity deduction.
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