### Question
How is the term eligible foster child defined?


### Answer
The term **eligible foster child** is defined in *26 U.S.C. § 152* as the following:

> an individual who is placed with the taxpayer by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction

#### Citation:
  - *26 U.S.C. § 152*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS**

