### Question
How does Determination of Tax Liability define eligible foster child?


### Answer
Under *26 U.S.C. § 32*, **eligible foster child** is defined as:

> an individual not described in clause (i)(I) or (II) who—


(I) is a brother, sister, stepbrother, or stepsister of the taxpayer (or a descendant of any such relative) or is placed with the taxpayer by an authorized placement agency,


(II) the taxpayer cares for as the taxpayer's own child, and


(III) has the same principal place of abode as the taxpayer for the taxpayer's entire taxable year

#### Citation:
  - *26 U.S.C. § 32*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart C-Refundable Credits**

