Entering foster care payments

I would like to amend my answer. Upon checking, I found that while foster care payments are not taxable, if you consider them as public assistance, then the income would go toward the sales tax deduction. You would therefore enter it under non taxable income.

No, You may generally exclude from gross income payments received from a state or local government or a certified placement agency for providing foster care services in your home. However payments are taxable to the extent they are received for the care of more than five individuals age 19 or older. (No you don't enter it under non-taxable income)

How is it any different than child support? It should not be taxable but should go toward the standard sales tax deduction which is based on income (taxable and nontaxable).  We buy clothes, toys, go out for fun, etc. with that money.  Same as child support.