A quarterly magazine from the National Association of Enrolled Agents
Fall 2024 vol.42 no.3
Excluding Medicare Waiver Payments from Income
Feature Article

Excluding Medicare Waiver Payments from Income

The Internal Revenue Service (IRS) has provided guidance on the tax treatment of certain payments to individual care providers for the care of eligible individuals under a state Medicaid waiver program in IRS Notice 2014-7.i The prog... Laurie W. Ziegler, EA

Mar/Apr 2021, Feature Article, §1915(c), Notice 2014-7, HCBS, Form W-2, home and community-based services, Schedule C, earned income tax credit, Social Security, EITC, SECURE Act, caregiver, Notice CP 2000, Medicare, Form 1099-MISC, Medicaid, Wisconsin, waiver, §131, Form 1099