### Question
What is the definition of difficulty of care payments?


### Answer
The definition of **difficulty of care payments** is as follows in *26 U.S.C. § 131*:

> payments to individuals which are not described in subsection (b)(1)(B)(i), and which—


(A) are compensation for providing the additional care of a qualified foster individual which is—


(i) required by reason of a physical, mental, or emotional handicap of such individual with respect to which the State has determined that there is a need for additional compensation, and


(ii) provided in the home of the foster care provider, and


  

(B) are designated by the payor as compensation described in subparagraph (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**

