Qualified Foster Individual

Qualified Foster Individual means:
a person under 19 years of age who (1) is living in a foster family home and (2) was placed there by (a) an agency of the state or one of its political subdivisions or (b) a tax-exempt child placement agency licensed by the state. Payments received by a foster care provider for providing foster care to qualified individuals are not included in taxable income, and the related expenses are not deductible. Income received for the care of more than five individuals age 19 or older, however, is taxable.