age 18) . (B) Homeless youth and qualified foster youth Paragraph (1) of section 32(c) of such Code is amended by adding at the end the following new subparagraphs: (G) Homeless youth (i) In general For purposes of subparagraph (A)(ii)(II), the term homeless youth means— (I) an unaccompanied youth who has not attained age 24 and who is a homeless child or youth (as defined in section 725 of the McKinney-Vento Homeless Assistance Act), or (II) an individual who is determined by a specified official to be unaccompanied, at risk of homelessness, and self-supporting. (ii) Verification No credit shall be allowed under this section by reason of clause (i) to any individual unless such individual attests on the return of tax for the taxable year that the individual is a homeless youth and that no other taxpayer is entitled to claim such individual as a qualifying child for purposes of this section or section 24 for the taxable year. The Secretary, in consultation with the National Taxpayer Advocate and national homeless youth advocates, shall issue regulations— (I) determining the information on relevant tax forms or documentation necessary to demonstrate homeless youth status in the case of an audit of the return, and (II) providing that a documented telephone call with or a written statement from a specified official shall be treated as sufficient to verify the status of an individual as a homeless youth. (iii) Specified official For purposes of this subparagraph, the term specified official means— (I) a local educational agency homeless liaison designated pursuant to section 722(g)(1)(J)(ii) of the McKinney-Vento Homeless Assistance Act (or a designee of such liaison), (II) the director of an emergency or transitional shelter street outreach program, homeless youth drop-in center, or other program servicing homeless youth (or a designee of such director), (III) the director of a Federal TRIO program under chapter 1 of subpart 2 of part A of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070a–11 et seq.)