Concept:The Tropic of Capricorn is a latitude line located at 23.5° south of the equator in the Southern Hemisphere.Explanation:The Earth’s axial tilt causes the sun to be directly overhead at certain latitudes. The Tropic of Cancer is at 23½°N, while the Tropic of Capricorn is at 23½°S. It marks the southern boundary of the tropical region and the farthest point south where the sun appears directly overhead at noon on the December solstice.