If you export your PDF from Word, footnotes are almost correctly tagged. If you have a PDF without tags, you will have to re-tag the footnotes completely. In this example, we will correct Word's footnote implementation.
As you can see in the example below, the footnote reference number is inside a paragraph tag and the footnote content is also inside a paragraph tag, which in turn is nested inside a note tag. Here we now need to implement the footnote reference number in a separate reference tag. The footnote content needs to be implemented directly in a note tag.
1. In the tag structure tree, select the tag with the footnote reference number > Mark the footer reference number in the body text
2. In the tags structure tree: Options > “Create tag from selection”
Note: The paragraph tag now contains the content and the footnote reference number separately.
3. In the tag structure tree, right-click on the footnote reference number (inside the paragraph tag) > “New Tag…”
4. In the type dropdown, select “Reference”
5. In the tag structure tree, drag the footnote reference number into the reference tag
6. In the tag structure tree, right-click on the footnote reference number (inside the note tag) > “New Tag…”
7. In the type dropdown, select “Label”
8. In the tag structure tree, drag the footnote reference number into the caption tag
9. Move the contents of the paragraph tag directly under the note tag > Delete empty paragraph tag
10. Create new paragraph tag > Move note tag to paragraph tag
11. Right-click on Note tag > “Properties…”
12. ID assigned
Note: The assigned ID must be unique in the document and must not be used for other footnote IDs.