### Question
What does qualified foster individual mean?


### Answer
**Qualified foster individual** has the following meaning in *26 U.S.C. § 131*:

> any individual who is living in a foster family home in which such individual was placed by—


(A) an agency of a State or political subdivision thereof, or


(B) in the case of an individual who has not attained age 19, an organization which is licensed by a State (or political subdivision thereof) as a placement agency and which is described in section 501(c)(3) and exempt from tax under section 501(a)

#### Citation:
  - *26 U.S.C. § 131*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

