I know that income from MY OWN foster kids is not taxable. So, if I am being paid to provide daycare for foster kids placed in OTHER homes, is that also not taxable? If so, is ALL of it not taxable, or just the part that comes from the Department of Social Services (the other part comes from the state's Child Care Services-which is actually an office of the Department of Social Services). The income I get from low-income parents who have custody of their kids is taxable. So, for foster kids that are NOT mine, what do I claim as income?