Eligible Foster Child Law and Legal Definition

An eligible foster child is a child placed with a taxpayer by an authorized placement agency or by a judgment, decree, or other order of a court of competent jurisdiction. When such child attains the age of 18, the formal placement comes to an end.

The following is an example of a federal statute defining the term eligible foster child. According to 26 USCS § 152 (f)(1) the term ‘eligible foster child’ refers to an individual who is placed with the taxpayer by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.