Unless you run a group home you do not need to claim foster care reimbursement payments as income. No need to enter it.Here it is directly from the IRS https://www.irs.gov/irb/2014-4_IRB/ar06.html:
Internal Revenue Bulletin: 2014-4
Section 131(a) excludes qualified foster care payments from the gross income of a foster care provider.
Section 131(b)(1) defines a qualified foster care payment, in
part, as any payment under a foster care program of a state
or a political subdivision that is either (1) paid to the foster care
provider for caring for a qualified foster individual in
the foster care provider’s home, or (2) a difficulty of care payment.
I
I hope this helps
