Difficulty-of-care Payments

Difficulty-of-care Payments

Difficulty-of-care Payments means:
the payments received by foster-care providers for physically, mentally, or emotionally handicapped individuals. These payments are not taxable income if they are designated as difficulty-of-care payments by the placement agency. Payments received for more than 10 children under age 19 or more than 5 individuals age 19 or older, however, are includable in taxable income. Former IRC (check if this IRC provision is current here) § 131(c).


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