### Question
How does Refundable Credits define eligible foster child?


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

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


(I) is placed with the taxpayer by an authorized placement agency, and


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

#### 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**

