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


### Answer
The term **eligible foster child** is defined in *26 U.S.C. § 32* as follows -

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


(I) the taxpayer cares for as the taxpayer's own child, and


(II) has the same principal place of abode as the taxpayer for the taxpayer's entire taxable year

#### 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**

