Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 83

Payments received from private agencies that are not tax‐exempt entities, even though licensed by the state, are not excludable from income.

Payments made to a child's biological parent cannot be excluded, even if labeled “foster care payment” because such parent is never a foster parent.