Page 188 - Other Income for Individuals

Foster Care Providers

 Generally, payment you
receive from a state,
political subdivision, or a  A qualified foster
qualified foster care individual is a person
placement agency for who:
caring for a qualified 1. Is living in a foster
foster individual in your family home; and

home is excluded from Foster
your income. Care
Providers

• However, you must include
in your income payment to

the extent it’s received for 2. Was placed there by:
the care of more than five a. An agency of a
qualified foster individuals state or one of its
age 19 years or older. political
subdivisions, or
b. b. A qualified
foster care
placement

agency. 186