As of April 21st the IRS will now consider payments to certain individual care providers under the COPES Medicaid waiver program as "difficulty of care” payments excluded from federal income tax. The exclusion applies when a care recipient resides in an individual care provider’s home, regardless of whether the care provider is related or unrelated to the eligible individual. Income is excluded for providers caring for as many as 10 eligible individuals under age 19 or five eligible individuals who are age 19 or over.
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