Received a 1099 Misc for respite care for a foster child, is this taxable income?

[gregorys5]

My daughter and I both have a child from one family that we are foster parents for. We both received respite care for these two kids and received a 1099 Misc but I just read that this is not taxable income.  So is it?

[JohnW15]

No, foster care payments aren't considered taxable income, and aren't included on your tax return if care is provided to a qualified foster individual and you're paid by a state or qualified agency. 

Foster care payments are excluded under Notice 2014–7, at Internal Revenue Bulletin 2014-4.

[jameslis]

Payments received for Respite Care (babysitting for someone else's foster child) are taxable. The Respite Care provider (aka babysitter) receives a 1099-MISC with the income shown in Box 7 nonemployee compensation. The IRS gets notified about that 1099-MISC income and will be expecting to see it reported on the Respite Care provider's (babysitter's) tax return.

[dblegee367]

Does this also apply if the 1099-MISC is issued by the state agency?  Is emergency foster care considered respite care (as described in previous comment)?