Page 56 - Dependents for Individuals

Foster Care Payments and Expenses

Payments

 Payments you receive for the support of a foster

child from a child placement agency are considered
support provided by the agency.
 Similarly, payments you receive for the support of a
foster child from a state or county are considered
support provided by the state or county. $
 If you aren't in the trade or business of providing
foster care and your unreimbursed out-of-pocket
expenses in caring for a foster child were mainly to
benefit an organization qualified to receive
deductible charitable contributions, the expenses
are deductible as charitable contributions but aren't

considered support you provided.
 For more information about the deduction for
charitable contributions, see Pub. 526. If your
unreimbursed expenses aren't deductible as
charitable contributions, they may qualify as
support you provided.
 If you are in the trade or business of providing
foster care, your unreimbursed expenses aren't
considered support provided by you.

54