### Question
Can you define what qualified foster individual means?


### Answer
**Qualified foster individual** is defined as the following 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) a qualified foster care placement agency

#### 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**

